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1
Egelstig, Malin, and Simon Ekizean. "Finns det ett samband mellan ledningsgruppens sammansättning och risken i företaget?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202304.
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Sammansättningen i svenska börsnoterade bolags ledningsgrupper består till stor del av medelålders män med svensk härkomst. Mångfalden i dagens Sverige återspeglas därmed inte i näringslivets topp, vilket kan leda till negativa konsekvenser för både företag och samhället i stort. Med hjälp av en välkänd teori inom den strategiska forskningen, the upper echelon theory, och tidigare forskning inom området ämnar vi förklara samband mellan risknivån i företag och ledningsgruppens sammansättning i form av ålder och kön. Vi har genomfört en kvantitativ studie där vi samlat in data om 1991 ledningsgrupper, vilka tillsammans omfattar nästan 14 000 observerade ledande befattningshavare. Den statistiska undersökningen har resulterat i att samband har anträffats mellan risken i företaget och ledningsgruppens sammansättning avseende både kön och ålder. Vi har dessutom funnit att branschen har en viss påverkan på vilka personer som ingår i ledningsgruppen.
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Simonsson, Linda, and Karlsson Frida. "Hur upplever en soloföretagare sin allra första rekrytering? : En entreprenörs upplevda hinder, möjligheter och tankeprocess." Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65517.
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Det finns mycket forskning kring entreprenörskap samt rekrytering, dock är soloföretagarens upplevelse av sin första rekrytering ett outforskat område. Genom en kvalitativ forskningsmetod vill vi få en ökad förståelse för hur en soloföretagare upplever hinder och möjligheter när de tar sitt beslut om att bli arbetsgivare. Vi har fått en ökad förståelse genom att vi har genomfört en fokusgrupp samt fyra semistrukturerade intervjuer. De fick själva lyfta fram sina egna erfarenheter samt perspektiv på hur anställningen upplevdes. Vi har i denna studie valt att utgå från två dimensioner kön och ålder då vi har generella uppfattningar om att det kan skilja sig åt mellan dem. Studiens entreprenörer har yttrat sig om att de upplevt både hinder och möjligheter i samband med sin första rekrytering. Ytterligare har vi även en generell uppfattning om att anställa är ett mer riskfyllt beslut i jämförelse med att hyra in sina medarbetare. Studien visade dock att vår generella uppfattning endast stämde överens med två av våra entreprenörer.
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Husell, Ida, and Emma Moen. "Styrelsens oberoende och dess samband med företagets prestation." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-447763.
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Med bakgrund i tidigare forsknings tvetydiga resultat samt avsaknad av studier för svensk marknad ämnar denna studie undersöka huruvida styrelsens oberoende har ett samband med företagets finansiella prestation hos svenska börsnoterade företag. Urvalet baseras på bolag noterade på Nasdaq Stockholm Large-, Mid- och Small Cap samt Nordic Growth Market för åren 2014–2019 med totalt 478 observationer. Med hjälp av multipel regressionsmetod studerades styrelsens oberoende i förhållande till två prestationsmått, Return on Assets (ROA) och Tobins Q. Studien finner inget signifikant samband mellan styrelsens oberoende och företagets finansiella prestation oavsett vilket mått som används. Resultaten är robusta även för test över tidsperioden 2017–2019. Studiens resultat analyseras i relation till tidigare forskning samt agentteori och upper echelon theory. Utfallet för denna studie går inte i linje med teoriernas antaganden eller tidigare forskning i Europa, därav anses ytterligare studier krävas för att säkerställa sambandet.
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Sebaa, Ali A. "The importance of aligning managerial characteristics to functional strategy in public sector organisations: An empirical study of Dubai government." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4885.
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Managerial characteristics have an important influence on strategy
implementation. Previous studies have looked at the alignment of
managerial characteristics with strategic type and aspects of performance.
In all cases, the focus has been on corporate strategy and, predominantly,
in private sector organisations. This study combines these objectives and
investigates alignment between managerial characteristics, strategy and
perceived performance. It focuses on management at the functional level in
a public sector setting and demonstrates that classical upper-echelon theory
is also relevant when applied at the functional level of management.
The Miles and Snow (1978) typology is applied to the functional strategy for
Dubai government organisations, to investigate whether functional units
pursuing strategies are led by functional managers with dissimilar attributes,
and whether the alignment between managerial characteristics and strategy
is related to performance of the functional unit.
Based on the extant literature, a research model has been developed,
which yields two types of hypothesis. Data was collected by means of
interviews and surveys to obtain knowledge of strategy types, and
demographic and psychological characteristics for the functional managers.
Regression techniques have been used for data analysis rendering support
for two types of hypothesis. Consequently, this study supports the view that
Upper Echelon theory can also apply at the functional level, emphasising
the role of the functional managers, at the lower management levels of the
organisations, in strategy implementation.
5
Gustafsson, Peter, and Eda Uysal. "CEO? Or More Like RiskEO? : A Cross-Sectional Study of CEO Characteristics and Firm Risk-Taking." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149641.
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Risk is something intrinsic to business, and something firms are exposed to on a daily basis. This means that there exists a great deal of pressure on the Top Management of a firm to successfully navigate the different risks to which they are exposed. The CEO holds a unique position in the firm, as she is ultimately responsible for deciding which strategies to employ in order to properly respond to these risks. But what influenced the CEO when making such decisions? The Upper Echelon Theory suggests that decisions made by the Top Management Team of a firm are influenced by their values and their cognitive base, which is formed throughout their upbringing. Researchers on Upper Echelon Theory suggest that these two abstract constructs can be difficult to measure and analyse, and should therefore be approximated using specific and observable characteristics of the Top Management Team. In our study, this theory has applied to Swedish CEOs as they are the ultimate decision-maker in a firm. The specific characteristics observed and analysed in our investigation into the relationship between the CEO and risk are; gender, age, nationality, and tenure. Thus, the purpose of this study is formulated as follows: “The purpose of this study is to investigate the relationship between CEO characteristics, specifically age, gender, tenure, and nationality, and firm risk-taking, as measured by the leverage ratio, stock return volatility, cash holdings, and R&D expenditure, on the Swedish market. As a sub-purpose, we intend to investigate whether there is a nonlinear relationship between CEO tenure and risk-taking.” By collecting data from the databases, Thomson Reuters Eikon and Amadeus, a dataset of 284 firms and their CEOs was collected and used in the cross-sectional analysis. Multiple linear regression analysis was employed to determine the relationships between the previously mentioned CEO characteristics and the proxies for firm risk-taking. The majority of the relationships found were of a non-significant nature, indicating that the relationship between Swedish CEO characteristics and the strategies they employ when running their firms is weak and differs from relationships found in earlier studies, using data from different markets. The significant relationships found were between cash holdings and age, long tenures and leverage ratio, and short tenures and stock return volatility. This indicates that older CEOs are more risk-averse, while longer seated CEOs maintain less debt, and shorter seated CEOs are perceived as more risky by the market. However, as these results only entail 15% of our observed results, none of the hypotheses constructed for this study were verified. Therefore, our conclusion is that the previously observed relationships between the characteristics of CEOs and their risk-taking is not present within our sample of firms listed on the Swedish market. Some tendencies that align with previous results have been found but are not generalisable and as a result, we cannot recommend that private actors act on these results.
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Sebaa, Ali Ahmed. "The importance of aligning managerial characteristics to functional strategy in public sector organisations : an empirical study of Dubai government." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4885.
Full textAbstract:
Managerial characteristics have an important influence on strategy implementation. Previous studies have looked at the alignment of managerial characteristics with strategic type and aspects of performance. In all cases, the focus has been on corporate strategy and, predominantly, in private sector organisations. This study combines these objectives and investigates alignment between managerial characteristics, strategy and perceived performance. It focuses on management at the functional level in a public sector setting and demonstrates that classical upper-echelon theory is also relevant when applied at the functional level of management. The Miles and Snow (1978) typology is applied to the functional strategy for Dubai government organisations, to investigate whether functional units pursuing strategies are led by functional managers with dissimilar attributes, and whether the alignment between managerial characteristics and strategy is related to performance of the functional unit. Based on the extant literature, a research model has been developed, which yields two types of hypothesis. Data was collected by means of interviews and surveys to obtain knowledge of strategy types, and demographic and psychological characteristics for the functional managers. Regression techniques have been used for data analysis rendering support for two types of hypothesis. Consequently, this study supports the view that Upper Echelon theory can also apply at the functional level, emphasising the role of the functional managers, at the lower management levels of the organisations, in strategy implementation.
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Charas, Solange. "DOES UPPER ECHELONS TEAM DYNAMIC MATTER? THE CRITICALITY OF EXECUTIVE TEAM BEHAVIOR IN ECONOMIC VALUE CREATION." Case Western Reserve University School of Graduate Studies / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=case1395319255.
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Grant, Navneet Chattha. "FACTORS INFLUENCING WILLINGNESS TO ADOPT ADVANCED ANALYTICS IN SMALL BUSINESSES." Cleveland State University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=csu1599811292346464.
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Bodin, Kristiansen Malin, and Alexander Johnson. "Faktorer bakom adoption av styrmodeller : Tio svenska stora företag med olika strukturella attribut." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-64323.
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Syftet med examensarbetet är att beskriva och kartlägga hur adoptionen av styrmodeller kan se ut i stora företag och utifrån detta identifiera vilken betydelse olika faktorer karaktäriserade av individuella-, organisationella- och omvärldsaspekter som påverkar adoptionen. Detta för att öka kunskapen om vilka faktorer som kan ligga bakom adoptionen av styrmodeller och hur dessa påverkar. Vidare är syftet att explorativt finna mönster mellan påverkande faktorer och företags strukturella attribut för att se hur möjliga kopplingar till företagens strukturer kan se ut. Studien bidrar därmed iutvecklingen av ett mer holistiskt synsätt. För att uppnå syftet utgår studien från sju faktorer; rationella och effektiva, psykodynamiska, retoriska och mode, politiska, kulturella, tvingande samt härmande och trender som på olika sätt påverkar adoptionen inom företag. Studien genomfördes genom kvalitativa intervjuer med tio stycken stora företag i Norrbotten med olika attribut inom ledartyp, ägarform och koncernförhållande. Företagens deltagare utgjordes av beslutsfattare med höga positioner inom företaget medinsikt i adoptionsprocessen som ingående kunde förklara händelser som påverkade adoptionen. Resultaten indikerar på att samtliga sju faktorer i olika grad påverkar företagens adoption av styrmodeller. Framförallt var de rationella och effektiva faktorerna klart framträdande som den faktor med högst påverkan inom samtliga företag eftersom att adoptionsbeslutet ofta grundade sig i någon form av problem eller kris. Resterande faktorer påverkade i olika utsträckning, där det fanns antydningar om mönster mellan faktorer och företagens strukturella attribut. Studien formulerade sex hypoteser kopplat till funna mönster mellan faktorer och företagens strukturella attribut.The purpose of this thesis is to describe and map how the adoption of management practices works in large companies and to identify the importance of different factors characterized of individual, organizational and environmental aspects that can affect the adoption. This to increase knowledge about the underlying factors that might affect the adoption of management practices. Furthermore, the purpose is to exploratively find patterns between influencing factors and corporate structural attributes to identify how possible connections to corporate structures may exist. This study contributes to the development of a more holistic approach. To achieve the purpose, the study is based on seven different factors; Rational and effective, psychodynamic, rhetorical and fashion, political, cultural, forced-selection (coercive), and imitation (mimetic) and trends that affect business adoption in various ways. This study was conducted through qualitativeinterviews with ten large companies in Norrbotten with different attributes in the management type, ownership and corporate relationship. The companies’ participants consisted of high-level decision-makers within each company with insight into the adoption process, which could thus explain in detail the events that affected the adoption. The results indicate that all seven factors influence the companies’ adoption of management practices to a different extent. In particular, the rational and effective factors were clearly prominent as the factors with the highest impact within all companies, because the adoption decision was often based on some kind of problem or crisis. Remaining factors affected to varying degrees, where there were indications of patterns between factors and the company's structural attributes. The study formulated six hypotheses linked to found patterns between factors and the company's structural attributes.
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Björkegren, Emilia, and Rebecca Lind. "Frivillig rapportering och personliga egenskaper : En kvantitativ studie om hur CEO:ers respektive CFO:ers personliga egenskaper påverkar den frivilliga rapporteringen hos svenska börsnoterade företag." Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-166806.
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Intresset för frivillig rapportering har under de senaste åren ökat. Tidigare studier har fått varierande resultat avseende vad som påverkar företags frivilliga rapportering, men managers personliga egenskaper har antagits kunna ha en påverkan. Syftet med studien är att förklara hur personliga egenskaper, som CEO:er respektive CFO:er i svenska börsnoterade företag besitter, påverkar den frivilliga rapporteringen i företagens årsredovisningar. Såväl påverkan på den totala mängden frivillig information som på vilka kategorier av frivillig information som läggs vikt vid studeras. Studien visade att kvinnliga CFO:er bidrar positivt till den totala mängden frivillig rapportering och att CFO:ers personliga egenskaper generellt har en större påverkan än CEO:ers personliga egenskaper på den frivilliga rapporteringen. Managers personliga egenskaper visades påverka den totala mängden frivillig rapportering mer än vilka kategorier som läggs vikt vid. Dock visade resultatet också på att agentteorin och de systemorienterade teorierna bättre förklarar vad som påverkar frivillig rapportering än vad managers personliga egenskaper gör. Studien bidrar till ökad kunskap om vad som påverkar företagens frivilliga rapportering. Genom att utgå från företagens CEO respektive CFO bidrar studien med förståelse för hur personliga egenskaper hos dessa påverkar den frivilliga rapporteringen, både den totala mängden och vilka kategorier av information som läggs vikt vid.
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White, Stuart. "Narcissistic chief executive officers and corporate acquisitions : An upper echelons perspective." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-15617.
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This study investigates how chief executive officer narcissism impacts the organizations strategic decisions and outcomes. Rooted in the idea that the organization is a reflection of its top managers, I theorize that narcissistic chief executive officers may influence the decision process leading to corporate acquisitions. Furthermore, taking into account the Dotcom bubble and subprime-crash, research on merger waves is incorporated into the research framework as an outside of the organization effect impacting organizational outcomes. Using a sample of 116 acquisitions by 60 chief executive officers at public listed U.S. firms this is tested from 1994-2017. The results show little to no connection between chief executive officer narcissism and corporate acquisitions in total, international acquisitions or through truly large acquisitions. Though there is a positive connection between observable characteristics such as education and age influencing the decision to acquire firms. When comparing the sample of 116 acquisitions to a general market sample of 4379 acquisitions, a connection to merger wave theory is identified.Denna studie undersöker hur verkställande direktör narcissism påverkar organisationens strategiska beslut och utfall. Med förankring i idén att organisationen är en reflektion av sina ledare, teoretiserar jag för hur narcissistiska verkställande direktörer kan influera beslutsprocessen som leder till företagsförvärv. Vidare, genom att ta i beaktning IT bubblan och finanskrisen, inkorporeras forskning om merger waves i det teoretiska ramverket som en extern faktor vilket påverkar organisatoriska utfall. Med ett urval av 116 uppköp av 60 verkställande direktörer på publika företag i USA testas detta under perioden 1994-2017. Resultatet visar lite till ingen koppling mellan narcissistiska verkställande direktörer och företagsförvärv vare sig totalt, internationella förvärv eller genom mycket stora förvärv. Däremot visar denna studie en koppling mellan observerbara egenskaper såsom utbildning och ålder påverkar beslutet att förvärva företag. När urvalet 116 förvärv jämförs med ett generellt marknadsurval på 4379 förvärv, påvisas det en koppling till merger wave teori.
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Karat, Alma, and Adila Malik. "Effektivitet och kvalitet – Den demografiska mångfaldens påverkan på strategiska beslut : En kvantitativ studie om den demografiska mångfaldens påverkan på strategiska beslut i ledningsgruppen." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20812.
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Studien omfattar 50 observationer av bolag inom First North och undersöker två hypoteser relaterade till demografisk mångfald inom ledningsgrupper och strategiska beslut. I studien förväntades demografisk mångfald ha en negativ påverkan på effektiva strategiska beslut och en positiv påverkan på strategiska beslut av kvalitet. Hypoteserna accepterades delvis och studien konstaterade att endast en del av de demografiska karaktärsdragen har en påverkan på strategiska beslut.The study contains 50 observations of companies in First North and examine two hypothesises related to demographic diversity in top management teams and strategic decisions. The study expected demographic diversty as having a negative impact on effective strategic decisions and have a positive impact on quality of strategic decisions. The hypothesises showed partial support and found that only some of the demographic characteristics had an impact on strategic decisions.
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Gustavsson, Erik, and Regalado Jose Antonio Amador. "Managerial Risk-Taking Behaviors of CEOs in Family Businesses : Applying the Upper Echelons Theory on Family Businesses’ CEOs." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48549.
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Background Nowadays the amount of research regarding the family business context has improved meaningfully. However, the field of family business could still be considered immature and with existing gaps in its literature. Thereby, several studies in the family business context have discussed the topic of risk-taking, which establishes its crucial importance as a topic within in the field. Thus, risk-taking is a topic of the utmost importance for any given organization in terms of growth regardless if it is a family firm or non-family firm. However, in order to enact such levels of growth, the firms’ CEOs are required to engage in managerial risk-taking behaviors. Here, managerial risktaking is explained through the lens of the upper echelons theory which aids to understand the different perspectives (e.g., age, tenure, education and prior work experiences) CEOs utilize to take risk in their daily activities. Purpose Through the identified fundamental experiences affecting the managerial risk-taking behaviors of CEOs, the purpose of this thesis, through the lens of the upper-echelons theory, is to research how CEOs experiences influence their managerial risk-taking behaviors inside family businesses. Method This thesis followed a quantitative research approach, by analyzing a sample of 100 family firms and their CEOs across Scandinavia. Here, the data was collected via the public database “Amadeus” and complemented with supporting sources such as “LinkedIn” and companies’ websites. Lastly, multiple statistical tests were performed to further asses and explore the collected data. Findings The final results of this thesis were unable to determine to what degree the independent variables of CEOs’ experiences (age, tenure, education and prior work experiences) influence the dependent variable of managerial risk-taking behaviors. In our case, the controlling variables of firm size and CEOs being part of the board showed to have a significant effect on the managerial risk-taking behaviors of CEOs.
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Angriawan, Arifin. "TOP MANAGEMENT TEAM HETEROGENEITIES AND FIRM PERFORMANCE: THE MODERATING ROLE OF BOARD COMPOSITION." OpenSIUC, 2008. https://opensiuc.lib.siu.edu/dissertations/249.
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Recent research has investigated the moderating effects of environmental characteristics on the relationships between top management team heterogeneities and firm performance but has given little attention to the moderating role of board composition. This study examines the moderating effects of the proportion of outside board membership on the relationships between top management team heterogeneities and firm performance. The upper echelons theory would contend that outside directors with their valuable resources (information, skills, and network) and the tendency to challenge and initiate cognitive conflicts with top management teams can improve the quality of strategic decision making process and firm performance. To test these predictions, it is hypothesized that the greater the proportion of outside directors, the more positive the relationship between top management team tenure heterogeneity, educational heterogeneity, functional background heterogeneity, and firm performance. Fortune 500 companies were chosen as the sample of the study. I utilized moderated hierarchical regression to analyze the data. The results do not support the predictions. Several theoretical and methodological issues are discussed.
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Jarnås, Sigrid, and Ebba Tamm. "Kvinnliga VD:ar och marknadens reaktion : Tillkännagivande av kvinnliga VD:ar och hur deras erfarenheter och egenskaper påverkar marknadens reaktion." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-434611.
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Studien syftar till att undersöka om investerare anser att kvinnliga verkställande direktörer (VD) tillför värde till företaget genom att studera marknadsreaktionen när kvinnliga VD:ar tillkännages. Studien undersöker även om VD:ns erfarenheter och egenskaper, enligt Upper Echelons Theory, har en effekt på studerad marknadsreaktion. Studien avgränsas till den svenska marknaden där företag på Nasdaq Stockholm samt First North inkluderas, där urvalet består av 49 företag. Marknadens reaktion vid tillkännagivande av nya, kvinnliga VD:ar operationaliseras till den abnormala avkastningen vid eventdagen enligt marknadsmodellen, och tas fram för tio dagar innan tillkännagivandet till och med tio dagar efter. Resultatet visar att investerare är positivt inställda till kvinnliga VD:ar och anser de värdeskapande då signifikant positiv abnormal avkastning kan utläsas. Avseende antaganden om att VD:ns erfarenheter och egenskaper har effekt på marknadens reaktion finner studien inga signifikanta resultat och gör att hypoteserna varken kan förkastas eller accepteras.
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Planitz, Max Albert von der [Verfasser], Utz [Akademischer Betreuer] Schäffer, and Andreas [Akademischer Betreuer] Hack. "Upper echelons theory : how managerial characteristics affect corporate strategic change / Max Albert von der Planitz. Betreuer: Utz Schäffer ; Andreas Hack." Vallendar : WHU - Otto Beisheim School of Management, 2012. http://d-nb.info/102346151X/34.
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Planitz, Max Albert von der Verfasser], Utz [Akademischer Betreuer] [Schäffer, and Andreas [Akademischer Betreuer] Hack. "Upper echelons theory : how managerial characteristics affect corporate strategic change / Max Albert von der Planitz. Betreuer: Utz Schäffer ; Andreas Hack." Vallendar : WHU - Otto Beisheim School of Management, 2012. http://nbn-resolving.de/urn:nbn:de:hbz:992-opus4-637.
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Hoffmann, Werner H., and Lukas Meusburger. "How CEO Values and TMT Diversity Jointly Influence the Corporate Strategy Making Process." Springer Nature, 2018. http://dx.doi.org/10.1007/s41464-017-0042-y.
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Understanding managerial behavior and its underlying motivations is
of key interest in times where the role of business in society is generally viewed
critically. While CEO influence on strategy making processes is almost undisputed,
little attention has explicitly been paid to how CEO values and the characteristics
of the top management team (TMT) interact in shaping corporate strategy making.
This is surprising if one follows the assumption that top managers who work closely
together will by necessity influence each other's actions. Hence, we would expect the
CEO-TMT interface to be vital in understanding how leadership influences strategy
making. To address this, we propose a model in which the personal values of the CEO
have a direct effect on the characteristics of corporate strategy making processes yet
where this association is moderated by TMT diversity. We test the model with
data from Austria and Germany obtained through a large-scale survey conducted in
spring 2015 and a follow-up survey conducted in fall 2015 and find general support
for our model. CEO values geared towards self-transcendence (as opposed to selfinterest)
seem to be associated with more formal strategy making processes, while
values geared towards openness to change (as opposed to conservation) are found
to be associated with more flexible and less externally open ones. TMT diversity
moderates all of these relationships. Our results add to upper echelon theory as well
as to strategy process research and highlight promising avenues for future research.
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Blomkvist, Jakob, and Simon Utterström. "De finansiella rapporternas trovärdighet : Hur kan förekomsten av resultatjustering i svenska privata bolag förklaras av företagsledningens karaktärsdrag och faktorer hos revisorn?" Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-167239.
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Resultatjustering är ett hot mot trovärdigheten i den finansiella rapporteringen, och är ett ämne som erhållit mycket uppmärksamhet i tidigare forskning. Dock domineras den tidigare forskningen av studier på publika bolag, trots att det givits indikationer på att resultatjustering förekommer mer i en privat kontext. Under senare år har det dessutom framkommit att redovisningsval kan förklaras utifrån ledande befattningshavares individuella karaktärsdrag, förenligt med upper echelons theory. En förutsättning för resultatjustering är således att upprättaren av redovisningen är benägen till det. Förekommandet av resultatjustering i de finansiella rapporterna är utöver en benägenhet från upprättaren även beroende av revisorns förmåga att förhindra det. Eftersom forskning saknas i en svensk privat kontext, finns ett behov av en ökad förståelse om situationer utsatta för resultatjustering både från upprättarens och revisorns perspektiv. Studiens resultat indikerar att resultatjustering förekommer mindre i de svenska privata bolag som drivs av en gift VD. Därtill antyder resultatet att resultatjustering förekommer mindre i de svenska privata bolag som revideras av en kvinnlig revisor, samt i de svenska privata bolag som betalar ett högre revisionsarvode.Earnings management is a reliability threat in financial reporting, and is a subject which has gained considerable attention in previous research. However, most previous research has focused on public companies, even though indications has been given that earnings management is more prominent in private companies. In recent studies, choices of accounting methods have also showed to be explained by characteristics of the top management, consistent with upper echelons theory. Hence, a precondition for earnings management to occur is a willingness by the accountor to implement it. Besides this willingness, earnings management is affected by the auditor’s ability to prevent it. Due to the empirical gap in a Swedish private context, there is a need for increased understanding of conditions where earnings management tends to occur, both from the perspective of the accountor and the auditor. The study ́s result indicates that earnings management is less present in Swedish private companies with a married CEO. The result further suggests that earnings management is less present in Swedish private companies audited by a female auditor, and in Swedish private companies paying a higher audit fee.
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Andrade, Álisson Maxwell Ferreira de. "A relação entre o grau de internacionalização e o desempenho de empresas multinacionais (EMNs): o efeito moderador das características do alto escalão." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-18112016-163255/.
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Desde 1970, a relação entre o grau de internacionalização e o desempenho das empresas multinacionais (EMNs) tem sido amplamente estudada na literatura de negócios internacionais. Entretanto, os resultados são bastante controversos. Diante disso, revisões recentes sobre o tema propuseram uma nova agenda de pesquisa para avançar na busca por um melhor entendimento acerca da relação Internacionalização-Desempenho. Atualmente, por exemplo, há um consenso de que a literatura de Internacionalização-Desempenho minimiza o papel da gestão, aspecto amplamente negligenciado na literatura de negócios internacionais, mas que é altamente relevante, pois o processo de expansão internacional traz consigo exigências de processamento de informações por parte dos executivos do alto escalão. Portanto, este estudo pretende preencher essa lacuna de pesquisa, incorporando o efeito das características do alto escalão sobre a relação Internacionalização-Desempenho. Para tanto, o trabalho retoma a perspectiva tradicional da relação Internacionalização-Desempenho, combinada às teorias do Alto Escalão ou Upper Echelons e Capacidade de Processamento de Informações, para propor que a influência do grau de internacionalização sobre o desempenho da empresa depende do contexto de gestão dessas empresas, em especial das características relacionadas à capacidade de processamento de informações do alto escalão. A amostra do trabalho é composta por 100 EMNs selecionadas nas bases Capital IQ e Thomson One. Os dados foram levantados para o período 2004-2014, sendo estabelecida uma defasagem de 3 anos entre as variáveis independentes (2004-2011) e dependente (2007-2014), totalizando um painel com 100 unidades transversais e 8 unidades temporais (8×100=800 observações). As hipóteses do trabalho foram testadas com a aplicação da técnica de dados em painel, através do método dos Mínimos Quadrados Ponderados (MQP). Os resultados sugerem que existe uma forte influência de certas características do alto escalão sobre a relação internacionalização-desempenho, tais como nível educacional, experiência internacional, média etária e diversidade de nacionalidades. Assim, o estudo encontra apoio para a tese de que a influência do grau de internacionalização sobre o desempenho da empresa depende do contexto de gestão e da capacidade de processamento de informações do alto escalão dessas EMNs, aspectos cruciais para a empresa superar os desafios inerentes à expansão internacional e obter melhor desempenho no contexto internacional. Além disso, os resultados sugerem que o tamanho da empresa, a intensidade de P&D e a liquidez contribuem positivamente para o desempenho internacional das EMNs. Neste sentido, o presente estudo realça o papel da gestão para a relação Internacionalização-Desempenho, ao mesmo tempo em que proporciona à literatura de negócios internacionais uma melhor compreensão acerca do reflexo das características do alto escalão sobre as estratégias internacionais e o desempenho das EMNsSince 1970 the relationship between the degree of internationalization and the performance of multinational corporations (MNCs) has been widely studied in international business literature. Meanwhile, the results are controversial. As a consequence, recent reviews about the topic proposed a new research agenda in order to advance the knowledge about the relationship between internationalization and firm performance. Currently, for example, there is a consensus that the literature about the internationalization-performance minimizes the role of management, a highly neglected aspect in the international business literature, but which is highly relevant, as the process of international expansion per se brings along requirements about information processing by top management team (TMT). Therefore, the present research intends to fill the research gap, incorporating the effect of top management team characteristics on the relationship between internationalization and firm performance. For this purpose, this research resumes the traditional perspective about the internationalization-performance relationship combining the theories about Upper Echelons and the Information Processing Capacity in order to propose that the influence of the degree of internationalization on firm performance depends on the management context of those companies, in particular the characteristics related to Information Processing Capacity by the top management team. The sample consists of 100 MNCs selected in the databases Capital IQ and Thomson One. The data have been collected for the period 2004-2014, whereas the independent variables (2004-2011) and the dependent variables (2007-2014) feature time lags between them and the panel is composed of 100 cross sections and 8 time units (8×100=800 observations). The hypotheses have been tested with panel data through the WLS (Weighted Least Squares) method. The results suggest a strong influence of certain top management team characteristics on the internationalization-performance relationship, such as educational level, international experience, average age and nationality diversity. Thus, the research finds support for the hypothesis that the influence of the degree of internationalization on performance depends on the management of these companies, in particular on the characteristics of information processing by TMT that are crucial aspects for the inherent challenges emerging in international expansion and for performance in the international context. Moreover, the results suggest that the firm size, the R&D intensity and liquidity contribute positively to the international performance of MNCs. Hence, the present study highlights the role of management for the internationalization-performance relationship and at the same time enriches the international business literature towards a better understanding about the TMT\'s characteristics in international strategy and MNC\'s performance
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Neuman, Erica L. "The Social and Psychological Costs of Avoiding Taxes: An Archival Analysis of Firm and Peer Effects." Case Western Reserve University School of Graduate Studies / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=case1586462862248405.
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Pinto, Marcus Paulo de Souza Ferreira. "Gestão de serviços veterinários: uma investigação sobre as práticas de custos, preços e rentabilidade sob o enfoque do conhecimento contábil." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-03122015-120450/.
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Dentre os componentes da estratégia dos prestadores de serviços, a determinação de custos, margens e preços finais se constitui como elemento de elevada importância para manutenção da viabilidade econômica, dentro de um mercado que exige melhores serviços, com a manutenção de custos em patamares que permitam rentabilidade frente aos reembolsos e assegurem uma posição de captação e manutenção de clientes. As pequenas e médias empresas têm importante papel socio-econômico no cenário nacional, e há uma percepção de falta de práticas gerenciais adequadas no setor de medicina veterinária. Alega-se que o conhecimento contábil exerce papel central na adoção das práticas utilizadas. Desta forma, a pesquisa é conduzida no setor de serviços de clínica médica veterinária para avaliar empiricamente o nível de conhecimento contábil conceitual dos gestores, quais variáveis contingenciais e pessoais interferem no conhecimento contábil e de que forma esse conhecimento interfere nas práticas gerenciais. A bibliografia indica que o conhecimento contábil é importante variável contingente, afetando as práticas e o desempenho das organizações. A Upper Echelons Theory argumenta que uma organização é reflexo da decisão de seus gestores e que atributos pessoais observáveis do gestor podem ser utilizados como meio de influência das práticas adotadas. A pesquisa contribui para a literatura a respeito de Teoria da Contingência e Upper Echelons Theory. A metodologia aplicada nesta pesquisa foi um survey com 30 itens, divididos em blocos de identificação do perfil organizacional e pessoal do gestor, avaliação de conhecimentos contábeis e rotinas de determinação de custos, margens e preços. Foram obtidas 167 respostas cuja análise permitiu retratar um nível de conhecimento de conceitos contábeis mediano, sem o refinamento dos métodos de custeio variável, margem de contribuição e aplicação de custos na determinação de preços. O nível de conhecimento foi impactado pelas variáveis contingenciais: localização geográfica e presença de gestão profissional. Atributos pessoais do gestor que refletiram diferenças de nível de conhecimento contábil foram: formação acadêmica, grau de formação e horas de capacitação técnica em gestão. O conhecimento, quando considerado a variável contingente, foi determinante das práticas utilizadas de custo, margem e precificação. Há uma percepção de descontentamento com os próprios conhecimentos por parte dos empresários que apontam a falta de conhecimento e a falta de profissionais habilitados como os principais obstáculos para uma melhor gestão. Não houve identificação de contadores como gestores na amostra e os respondentes indicam o não oferecimento do serviço por parte do profissional contábil que os assessora como o principal motivo para o afastamento. Há indícios de que quanto maior o nível de conhecimento, melhor o desempenho financeiro e oportunidades para diferenciação. São apresentadas proposições de aproximação de profissionais contábeis capacitados e empresários, assim como sugestões e oportunidades de pesquisas futuras no campo da Upper Echelons Theory e no conhecimento como determinante de melhor desempenho empresarial.Among the components of the strategy of service providers, determining costs, margins and final price is a highly important element to maintaining economic viability within a market that demands better services, but maintaining costs at levels that allow profitability front of repayments and ensures capturing and maintaining customers. Small and medium-sized enterprises play an important socio-economic role on the national scene and there is a perceived lack of appropriate managerial practices in the veterinary medicine sector. It is claimed that the accounting knowledge plays a central role in the adoption of the practices used. Thus, the research aims to be conducted in veterinary medical clinic services sector to empirically assess the level of conceptual knowledge of accounting managers, which contingency and personal variables interfere in accounting knowledge and how the accouting knowledge interferes in management practices. The literature indicates that this kind of knowledge is important contingent variable affecting the practices and the performance of organizations. The Upper Echelons Theory argues that an organization reflects the decision of its managers and observable personal attributes manager can be used as a means of influence of the practices adopted. The research contributes to the literature on the Contingency Theory and Upper Echelons Theory. The methodology used in this study was a survey with 30 items, divided into three blocks: organizational and manager profile identification, evaluation of accounting knowledge and routines for determining costs, margins and prices. 167 responses were obtained whose analysis allowed portray a median level of knowledge of accounting concepts, without the refinement of variable costing methods, contribution margin and compliance costs in pricing. Level of knowledge was impacted by the following contingency variables: geographic location and the presence of professional management. Personal manager attributes that reflect level of accounting knowledge differences were: academic background, level of training and hours of technical training in management. Knowledge, when considered the contingent variable was determining in the practices of cost, margin and pricing. There is a perception of entrepreneur discontent with their own knowledge and point to the lack of knowledge and lack of skilled professionals as the main obstacles for better management. There was no counters as managers in the sample and the respondents indicate not offer the service by the accounting professional that assists as the main reason for the withdrawal. There is evidence that the higher the level of knowledge, better financial performance and opportunities for differentiation. Propositions are presented in an effort to approximate qualified accounting professionals and entrepreneurs as well as suggestions and future research opportunities in the field of Upper Echelons Theory and knowledge as a key to better business performance.
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Costa, Gabriel Donadio. "A relação entre as características demográficas e laborais dos gestores de topo e o risco empresarial." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14786.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo analisa a relação entre características demográficas/laborais de gestores de topo e a sua tolerância ou aversão ao risco corporativo. A partir da base de dados Amadeus - Bureau van Dijk foram recolhidos dados de 1.045 gestores de topo, a respeito de seu género, idade, background educacional, dualidade (quando o gestor ocupa simultaneamente o cargo de Chairman do Board of Directors) e tempo de mandato. Os resultados sugerem que executivos (CEOs e não CEOs) com formação nas áreas de gestão e direito, bem como o tempo de mandato, estão negativamente relacionados com o comportamento de propensão ao risco. Já a idade dos gestores de topo e o género feminino são características que estão positivamente relacionadas com a propensão ao risco. A análise exclusiva de uma amostra de CEOs confirma os resultados descritos anteriormente.
The present study analyzes the relationship between demographic/labor characteristics of top managers and their tolerance or aversion to corporate risk. Using the Amadeus - Bureau van Dijk database data were collected from 1,045 managers, regarding their gender, age, educational background, duality (when the manager is simultaneously the Chairman of the Board of Directors) and tenure. The results suggest that executives (CEOs and non-CEOs) trained in the areas of management and law and tenure are negatively related with risk-taking behavior. The age of top managers and being a female are characteristics that are positively related with risk taking behavior. Analyzing exclusively a sample of CEOs confirms these results.
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Nyman, Wänseth Evelina, and Lundberg Christoffer Etminan. "Kvinnliga vd:s och lönsamhet : En studie om vilken påverkan kvinnliga vd:s har på lönsamheten för bolag noterade på svenska börser." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-435367.
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Denna studie ämnar bidra till den rådande jämställdhetsdebatten vad gäller könsdiversitet hos svenska noterade företag där kvinnliga vd:s är underrepresenterade. Syftet är att identifiera om det finns ett samband mellan kvinnliga vd:s och företags lönsamhet. Studien tillämpar kvantitativ metod där en multipel regressionsanalys utförs på ett datamaterial inkluderande 643 svenska noterade bolag på Nasdaq Stockholm, First North och Spotlight Stock Market räkenskapsåren 2018–2019. Som proxy för lönsamhet tillämpades både redovisningsbaserade mått i form av avkastning på totala tillgångar (ROA) och avkastning på eget kapital (ROE) och som marknadsbaserat mått tillämpades Tobin’s Q. Testvariabel utgjordes i studien av kvinnlig vd med vidare applicering av kontrollvariablerna företagets storlek, ålder och skuldsättningsgrad. Undersökningens resultat påvisar inte något statistiskt signifikant samband mellan vd:s kön och företags lönsamhet, vilket är en diskrepans till de flesta tidigare studier inom området som tyder på förekomst av både negativa och positiva samband.
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Waterman, Cheryl J. "CEO leadership attitudes towards change and gender| An upper echelon perspective." Thesis, Capella University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3595256.
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Women have been experiencing challenges to upward mobility in executives’ positions because of negative stereotypes and social perceptions about their ability to be lead nonprofit and for-profit organizations. Despite their advancements in education, women are still not occupying leadership positions at the rate of their male counterparts. As a result, this study examined through a phenomenological lens the lived experiences of female CEOs on their perceptions about gender and their attitudes towards change as being open or their approach to change as being different to their male counterparts. The findings of this study revealed that it is the belief of female CEOs that gender matters. The results also pointed to female CEOs’ attitudes towards change as being more open and a different approach to change than their male counterparts. The qualitative methodology used was a phenomenological study drawing on multiple theoretical approaches. The main framework for this study, however, drew on the theoretical framework of the upper echelon theory to assist in the understanding of the complex operations of nonprofit organizations. Through theory tranquilizations, this study also examined other theoretical frameworks such as the glass ceiling theory, social role theory, expectations states theory as well as transactional leadership and transformational leadership, as they are all relevant to organizational leadership, attitudes towards change, and organizational stability and success.
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Contardo, Claudio, Vera Hemmelmayr, and Teodor Gabriel Crainic. "Lower and upper bounds for the two-echelon capacitated location-routing problem." Elsevier, 2012. http://dx.doi.org/10.1016/j.cor.2012.04.003.
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In this paper, we introduce two algorithms to address the two-echelon capacitated location-routing problem (2E-CLRP). We introduce a branch-and-cut algorithm based on the solution of a new two-index vehicle-flow formulation, which is strengthened with several families of valid inequalities. We also propose an adaptive large-neighbourhood search (ALNS) meta-heuristic with the objective of finding good-quality solutions quickly. The computational results on a large set of instances from the literature show that the ALNS outperforms existing heuristics. Furthermore, the branch-and-cut method provides tight lower bounds and is able to solve small- and medium-size instances to optimality within reasonable computing times.
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Iwarsson, Erika, and Ellen Nesterud. "Hur hållbarhetschefer påverkar hållbarhetsrapporter." Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158013.
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Introduktion Den 1 december 2016 trädde en ändring av årsredovisningslagen (ÅRL, SFS 1995:1554) i kraft vilken innebär att stora företag ska upprätta en hållbarhetsredovisning från och med räkenskapsår efter den 31 december 2016. Påtagliga brister har uppmärksammats i hållbarhetsrapporternas innehåll efter utredningar av det första rapporteringsåret 2017, trots försöket att öka öppenheten. Flera studier har undersökt hållbarhetschefens effekt på hållbarhetsarbetet, däremot har få studier fokuserat på huruvida hållbarhetschefers egenskaper och roller påverkar innehållet och mängden redovisning i hållbarhetsrapporterna. Syfte Syftet är att förklara hur hållbarhetschefers olika egenskaper och roller påverkar innehåll och mängd i svenska noterade företags hållbarhetsrapporter. Metod En kvantitativ tvärsnittsstudie har genomförts på svenska noterade bolag med en anställd hållbarhetschef. Studien utgår från en deduktiv ansats där hypoteser formulerades med hjälp av Upper Echelon Theory, legitimitetsteori, institutionell teori samt tidigare studier. Datainsamlingen har samlats in genom en dokumentsstudie. Mängden operationaliserades till antal sidor och hållbarhetsrapporternas innehåll med hjälp av en checklista, där elva indikatorer från Global Reporting Initiative (GRI) användes för att bedöma innehållet. Slutsats Studien hittade ett signifikant samband att företag med hållbarhetschefer som suttit en längre tid på posten påverkar innehållet positivt i hållbarhetsrapporterna. Ett signifikant negativt samband hittades även mellan hållbarhetschefer med annat ansvar och innehållet i hållbarhetsrapporterna, det vill säga att innehållet påverkas negativt av att hållbarhetschefen har ett annat ansvar (HR, kommunikation eller marknad) utöver hållbarhet. Om hållbarhetschefen sitter i ledningen finner denna studie inget samband med att innehållet blir bättre i hållbarhetsrapporterna. Resultatet visade att hållbarhetschefers egenskaper och roller inte påverkar mängden redovisning i hållbarhetsrapporterna.Introduction On December 1st 2016, the Swedish regulation regarding mandatory sustainability reporting was legislated for large companies, starting with financial years after December 31st 2016. The legislation is the first step for companies to be more transparent towards the society. Despite the initiatives, investigations have shown deficiencies in the content of the sustainability reports in the first reporting period. Earlier studies have focused on how sustainability managers affect the sustainability activities. However, only a few studies have focused on how the sustainability managers characteristics and roles affect the number of pages and the content of the sustainability reports. Aim The aim is to explain how sustainability managers’ characteristics and roles affect the content and number of pages ofSwedish listed companies’ sustainability reports. Method This study has a quantitative approach with a cross-cultural design and focused on Swedish listed companies with an employed sustainability manager. A deductive approach was used to formulate hypothesis from Upper Echelon Theory, legitimacy theory, institutional theory and earlier studies. This study used archival data in order to collect information about the variables. The variable content was operationalized through a checklist method where eleven GRI-indicators was used to determine the content of the sustainability report. Conclusion If a sustainability manager has held the position for a longer time, it positively influences the content of the sustainability reports. Furthermore, if the sustainability manager has another responsibility than sustainability issues (HR, communication or marketing) it negatively influences the content of the sustainability reports. If the sustainability manager is a part of the management team, this study finds that it has no effect on the content in the sustainability reports. Sustainability managers’ characteristics and roles does not affect the number of pages in the sustainability report.
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Offstein, Evan Hayden. "The Upper-Echelon Perspective of Firm Competitive Behavior: Empirical Evidence from the U.S. Pharmaceutical Industry." Diss., Virginia Tech, 2004. http://hdl.handle.net/10919/29850.
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How firms compete for an advantage is among the most critical questions in Business Strategy. While several researchers link executives to key strategic outcomes, much less is understood on how the Upper-Echelon team drives the actual competitive behavior of the firm, which is manifested in the launching of observable and purposeful competitive actions within the marketplace.
Considering that competitive behavior research tends to overlook the importance of human assets, in general, and executive human assets, in particular, I explore how the knowledge, skills, and abilities of the Chief Executive (CEO), Top Management Team (TMT), and Board of Directors (BOD) impact a firm's competitive behavior. In addition, I examine how sources of Social Capital, or the relationships between these Upper-Echelon actors, influence a firm's competitive behavior. Moreover, I argue and test for the moderating influence of executive compensation on firm competitive behavior.
Applying relational demography to capture Human Capital and sources of Social Capital within the U.S. Pharmaceutical Industry, I find some empirical support that executives do, indeed, affect firm competitive behavior. Overall, the empirical evidence indicates that the Human Capital of the CEO, TMT, and BOD can influence all dimensions of a firm's Competitive Intensity. Unexpectedly and, contrary to prediction, executive dissimilarity (not similarity) tended to greatly influence a firm's Competitive Activity and Repertoire Complexity. Also, the moderating impact of executive bonus and incentive pay was largely supported.
This dissertation contributes to both the competitive behavior and Upper-Echelon literatures. Notably, this dissertation adds to the very limited work that attempts to theoretically link and empirically test for executive impact on firm competitive behavior. By so doing, it begins to open the "black box" on how human assets at the Upper Echelon affect strategic outcomes through a firm's competitive behavior.Ph. D.
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Marsing, Nick. "Upper-Class Adolescent Delinquency: Theory and Observation." DigitalCommons@USU, 2011. https://digitalcommons.usu.edu/etd/868.
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Delinquency in adolescence has captured the imagination of thinkers and researchers for generations. In this thesis, a unique segment of adolescent delinquency is examined: delinquency in upper-class adolescents. My experience working in residential treatment centers was a catalyst for this research and inspired the primary question which guides the work: "Why would upper-class adolescents commit delinquent acts?" In an attempt to answer this question, the "Big Three" (strain, control, and social learning) sociological theories of crime and delinquency are used to explore upper-class or "elite" delinquency. After examining each theory I demonstrate how none of them, individually, can adequately explain this phenomenon. Thus, I present an integrated approach to understanding upper-class or "elite" delinquency.
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Urzander, Jakob, and Mårten Larsson. "Upper echelon, cluster development and performance : A study of governance and shared value strategy in Swedish institutions of higher education." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-44173.
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Background: The "introduction of new public management" in institutions of higher education has brought a measurement-minded form of governance based on "doing more with less". At the same time, universities have increasingly become institutions where documentation proving the conformation to norms of society is more important than the actual outcomes of the organization. A more viable strategic mind set based on the core goals of higher education is therefore required in order to increase the congruence between stated goals and outcomes. Purpose: The purpose of this thesis is to explore how the demographics in boards and top management teams in higher education affect performance through the mediating role of cluster development. Method: This thesis has an abductive research approach as we emanate not only from previous theoretical discussions on public governance, upper echelon and cluster development, but also from a qualitative pilot study where we explore the cluster development concept in the university context. Our quantitative study is a cross-sectional study based on partly a survey sent to most directors and managers in higher education in Sweden, and partly independent data collection from financial reports and other sources. Results and conclusion: The results are based on a small sample with few observations which imply that we cannot draw strong conclusions based on our statistical findings. We can however discern different indications of relationships between certain demographic diversity factors in boards and top management teams and certain aspects of cluster development. There are however mixed indications regarding the relationship between cluster development and university performance.Bakgrund: Införandet av new public management i universitet och högskolor har fört med sig ett mätningsfokuserat styre som bygger på "att göra mer med mindre". Samtidigt har lärosätena allt mer blivit institutioner där dokumentation som styrker samhällets krav är viktigare än det faktiska utfallet i organisationen. En mer livskraftig strategisk utveckling som baseras på de verkliga målen för högre utbildning krävs därför för att öka kongruensen mellan uppsatta mål och utfall. Syfte: Syftet med uppsatsen är att undersöka hur demografiska egenskaper i styrelser och ledningsgrupper inom universitet och högskolor påverkar prestation genom klusterutveckling. Metod: Denna uppsats har en abduktiv forskningsansats eftersom vi inte endast utgår ifrån tidigare teoretiska diskussioner om offentlig styrning, upper echelon och klusterutveckling, men också från en kvalitativ förstudie där vi utforskar klusterutveckling i universitetssammanhang. Vår kvantitativa studie är en tvärsnittsstudie baserad på dels en enkät som skickats till de flesta styrelseledamöter och medlemmar i ledningsgrupper i alla svenska universitet och högskolor i Sverige. Den är även dels baserad på självständig datainsamling från årsredovisningar och andra källor. Resultat och slutsats: Resultaten baserar sig på ett litet urval med få iakttagelser vilket innebär att vi inte kan dra säkra slutsatser utifrån våra statistiska analyser. Vi kan dock urskilja olika indikationer på samband mellan vissa demografiska mångfaldsfaktorer i styrelser och ledningsgrupper och vissa aspekter av klusterutveckling. Det finns dock blandade resultat om förhållandet mellan klusterutveckling och universitetens och högskolornas prestation.
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Poghosyan, Anush. "The probabilistic method for upper bounds in domination theory." Thesis, University of the West of England, Bristol, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525204.
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Dong, Jing, and 董靜. "On upper comonotonicity and stochastic orders." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B43085453.
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Dong, Jing. "On upper comonotonicity and stochastic orders." Click to view the E-thesis via HKUTO, 2009. http://sunzi.lib.hku.hk/hkuto/record/B43085453.
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Ali, Sayel Ali Ahmad. "Upper bound for the degree of an approximating monomial /." The Ohio State University, 1987. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487324944212623.
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Stanley, Laura. "Upper triangular matrices and operations in odd primary connective K-theory." Thesis, University of Sheffield, 2011. http://etheses.whiterose.ac.uk/2015/.
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Let $U_\infty\Z_p$ be the group of infinite invertible upper triangular matrices with entries in the $p$-adic integers. Also let $\Aut_{\text{left-}\ell\text{-mod}}^0(\ell\wedge\ell)$ be the group of left $\ell$-module automorphisms of $\ell\wedge\ell$ which induce the identity on mod $p$ homology, where $\ell$ is the Adams summand of the $p$-adically complete connective $K$-Theory spectrum. In this thesis we construct and prove there is an isomorphism between these two groups. We will then determine a specific matrix (up to conjugacy) which corresponds to the automorphism $1\wedge\psi^q$ of $\ell\wedge\ell$ where $\psi^q$ is the Adams operation and $q$ is an integer which generates the $p$-adic units $\Z_p^\times$. We go on to look at the map $1\wedge\phi_n$ where $\phi_n=(\psi^q-1)(\psi^q-r)\cdots(\psi^q-r^{n-1})$ and $r=q^{p-1}$ under a generalisation of the map which gave us the isomorphism. Lastly we use some of the ideas presented to give us a new way of looking at the ring of degree zero operations on the connective $p$-local Adams summand via upper triangular matrices.
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Riaz, Talal. "Symmetry breaking in congested models: lower and upper bounds." Diss., University of Iowa, 2019. https://ir.uiowa.edu/etd/7019.
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A fundamental issue in many distributed computing problems is the need for nodes to distinguish themselves from their neighbors in a process referred to as symmetry breaking. Many well-known problems such as Maximal Independent Set (MIS), t-Ruling Set, Maximal Matching, and (\Delta+1)-Coloring, belong to the class of problems that require symmetry breaking. These problems have been studied extensively in the LOCAL model, which assumes arbitrarily large message sizes, but not as much in the CONGEST and k-machine models, which assume messages of size O(log n) bits. This dissertation focuses on finding upper and lower bounds for symmetry breaking problems, such as MIS and t-Ruling Set, in these congested models.
Chapter 2 shows that an MIS can be computed in O(sqrt{log n loglog n}) rounds for graphs with constant arboricity in the CONGEST model. Chapter 3 shows that the t-ruling set problem, for t \geq 3, can be computed in o(log n) rounds in the CONGEST model. Moreover, it is shown that a 2-ruling set can be computed in o(log n) rounds for a large range of values of the maximum degree in the graph. In the k-machine model, k machines must work together to solve a problem on an arbitrary n-node graph, where n is typically much larger than k. Chapter 4 shows that any algorithm in the BEEP model (which assumes 'primitive' single bit messages) with message complexity M and round complexity T can be simulated in O(t(M/k^2 + T) poly(log n)) rounds in the k-machine model. Using this result, it is shown that MIS, Minimum Dominating Set (MDS), and
Minimum Connected Dominating Set (MCDS) can all be solved in O(poly(log n) m/k^2) rounds in the k-machine model, where 'm' is the number of edges in the input graph. It is shown that a 2-ruling set can be computed even faster, in O((n/k^2+ k) poly(log n)) rounds, in the k-machine model. On the other hand, using information theoretic techniques and a reduction to a communication complexity problem, an \Omega(n/(k^2 poly(log n))) rounds lower bound for MIS in the k-machine model is also shown. As far as we know, this is the first example of a lower bound in the k-machine model for a symmetry breaking problem.
Chapter 5 focuses on the Max Clique problem in the CONGEST model. Max Clique is trivially solvable in one round in the LOCAL model since each node can share its entire neighborhood with all neighbors in a single round. However, in the CONGEST model, nodes have to choose what to communicate and along what communication links. Thus, in a sense, they have to break symmetry and this is forced upon them by the bandwidth constraints. Chapter 5 shows that an O(n^{3/5})-approximation to Max Clique in the CONGEST model can be computed in O(1) rounds. This dissertation ends with open questions in Chapter 6.
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Nahangi, Arian A. "Modeling and Solving the Outsourcing Risk Management Problem in Multi-Echelon Supply Chains." DigitalCommons@CalPoly, 2021. https://digitalcommons.calpoly.edu/theses/2321.
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Worldwide globalization has made supply chains more vulnerable to risk factors, increasing the associated costs of outsourcing goods. Outsourcing is highly beneficial for any company that values building upon its core competencies, but the emergence of the COVID-19 pandemic and other crises have exposed significant vulnerabilities within supply chains. These disruptions forced a shift in the production of goods from outsourcing to domestic methods.
This paper considers a multi-echelon supply chain model with global and domestic raw material suppliers, manufacturing plants, warehouses, and markets. All levels within the supply chain network are evaluated from a holistic perspective, calculating a total cost for all levels with embedded risk. We formulate the problem as a mixed-integer linear model programmed in Excel Solver linear to solve smaller optimization problems. Then, we create a Tabu Search algorithm that solves problems of any size. Excel Solver considers three small-scale supply chain networks of varying sizes, one of which maximizes the decision variables the software can handle. In comparison, the Tabu Search program, programmed in Python, solves an additional ten larger-scaled supply chain networks. Tabu Search’s capabilities illustrate its scalability and replicability.
A quadratic multi-regression analysis interprets the input parameters (iterations, neighbors, and tabu list size) associated with total supply chain cost and run time. The analysis shows iterations and neighbors to minimize total supply chain cost, while the interaction between iterations x neighbors increases the run time exponentially. Therefore, increasing the number of iterations and neighbors will increase run time but provide a more optimal result for total supply chain cost. Tabu Search’s input parameters should be set high in almost every practical case to achieve the most optimal result.
This work is the first to incorporate risk and outsourcing into a multi-echelon supply chain, solved using an exact (Excel Solver) and metaheuristic (Tabu Search) solution methodology. From a practical case, managers can visualize supply chain networks of any size and variation to estimate the total supply chain cost in a relatively short time. Supply chain managers can identify suppliers and pick specific suppliers based on cost or risk. Lastly, they can adjust for risk according to external or internal risk factors.
Future research directions include expanding or simplifying the supply chain network design, considering multiple parts, and considering scrap or defective products. In addition, one could incorporate a multi-product dynamic planning horizon supply chain. Overall, considering a hybrid method combining Tabu Search with genetic algorithms, particle swarm optimization, simulated annealing, CPLEX, GUROBI, or LINGO, could provide better results in a faster computational time.
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Samara, Akylina. "The experience of critical thinking within upper secondary education : From theory to practice." Doctoral thesis, Norwegian University of Science and Technology, Faculty of Social Sciences and Technology Management, 2003. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-93.
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Alvandi, Nazanin. "Literary Theory in Upper Secondary School : Should It Be Used Before Higher Education?" Thesis, Högskolan i Jönköping, Högskolan för lärande och kommunikation, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44612.
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This essay examines the use of literary theory when teaching literature before higher education. The objective isto see how and if the integration of literary theory facilitates students’ engagement with and understanding of literature. The study is conducted with the qualitative method of interviews. Four teachers, certified for upper secondary school, were deemed appropriate to interview about their current use of literary theory, as well as their attitudes towards an increased use of literary theory. Besides the data collected through interviews, this study finds its theoretical foundation in the literary theories feminist, Marxist and postcolonial theory as well as in the Swedish curriculum for English at upper secondary level. Presently, the teachers do not use literary theory distinctly; however, they do consider the use of literary theory together with literature to be beneficial for the students’ understanding of literature and the world around them. Teachers stated that while some students only will grasp the idea of the theories, other students will be able to use and apply them. The curriculum supports the use of literary theory in the core values for students of upper secondary level.
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Thaci, Milot, and Jim Larsson. "Humankapitalets påverkan på kapitalstrukturer : En studie av svenska bolagsstyrelser." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-37616.
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Styrelsen är ett bolags främsta styrorgan med ansvar för flera strategiska funktioner, såsom övervakning, disciplinering och finansiering, med målet att säkerställa att företagsledningen agerar i enlighet med bolagets vision och aktieägarnas avkastningskrav. Omfattande kapitalstrukturbeslut kan kräva styrelsens godkännande innan de förverkligas. Detta kan innefatta valet om bolaget ska använda sig av interna eller externa finansieringskällor, vilket påverkar kapitalstrukturen/skuldsättningsgraden. Tidigare studier har bl.a. undersökt hur styrelsesammansättning påverkat bolagets kapitalstruktur. Studier har påvisat att styrelsestorlek, styrelsens oberoende, medelålder och kön påverkar kapitalstrukturen, där studierna har utgått från pecking-order och trade-off teorierna Traditionellt har bolagsstyrelser återspeglat sig av en homogen sammansättning, avseende variabler som ålder, kön, etnicitet, vilket bidragit till eniga affärsbeslut. Studier som undersökt utbildning, erfarenheter och expertis (humankapital) bland styrelsemedlemmar har fokuserat på bolagets finansiella prestation och innovationsförmåga. Dock finns det ingen studie tagit hänsyn till humankapitalets påverkan på kapitalstrukturen. Syftet med studien är att analysera styrelsemedlemmars humankapital och deras påverkan på bolagets kapitalstruktur för bolag listade på svenska börsen. Genom att använda en deduktiv ansats och kvantitativa data är målet att få svar på syftet. Teorier om kapitalstruktur, såsom pecking-order och trade-off, samt teorier om styrelsens egenskaper, upper echelon och resursberoendeteorin har använts. Därtill har hypoteser formulerats, där kvantitativa data inhämtats från årsredovisningar och empiriskt operationaliserats. Resultatet och slutsatsen av studien är att humankapital hos styrelsen har en påverkan på hur kapitalstrukturen ser ut bland bolagen. Studiens resultat påvisade att humankapitalet bland börsbolagen kan påverka kapitalstruktur både positivt och negativt. Slutsatsen är att humankapitalet i bolagsstyrelser följer trade-off teorin gällande finansieringsvalen, d.v.s. styrelsemedlemmar balanserar för - och nackdelar för att nå en optimal kapitalstruktur.
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Sweeney, Robert John. "Static H [subscript infinity] Control of a Cantilevered Beam Using an Analytical Upper Bound Approach." Digital WPI, 2005. https://digitalcommons.wpi.edu/etd-theses/358.
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This paper considers the control of externally symmetric vector second order systems using an analytical upper bound method. The structural model is a cantilevered aluminum beam with a collocated pair of piezoceramic patches to serve as actuators and sensors. A computationally efficient method for approximating the H-infinity norm for externally symmetric systems is presented. The approximation method is then used to calculate a scalar output feedback controller to guarantee a closed-loop norm less than any user defined value. This method is tested with a finite-element representation of the beam, and then verified experimentally.
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Olteanu, Constanta, and Mona Holmqvist. "Defining a non-complex learning object from preschool to upper secondary school." Högskolan Kristianstad, Avdelningen för Pedagogik, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10511.
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The aim of this article is to analyse the aspects that teachers intend to focus on in teaching mathematics and the students' needs, i.e. what is critical for student learning. The article develops an argument for the importance of identifying the “critical aspects” as a basis for the teachers to promote student learning of Mathematics from preschool to upper secondary school. The article concludes that what teachers believe that students need to be offered concerning a specific content of Mathematics does not correspond to students' needs. Gaps between the intended and the enacted object of learning show that both the way the object of learning is offered and the way this is communicated in a teaching situation could be improved.
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Nathan, Elijah. "Reputational orientations and aggression : extending reputation enhancement theory to upper primary school aged bullies." University of Western Australia. Graduate School of Education, 2009. http://theses.library.uwa.edu.au/adt-WU2010.0015.
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The research reported in this thesis investigated the reputational orientations and aggressive behaviour of primary school aged bullies. It also sought to determine whether the reputational orientations of bullies who were loners differed to those who had established friendship networks. To achieve the research aims four separate yet inter-related studies were conducted. Study One explored the construct of reputation and its relevance to the bullying behaviours of 23 male and 23 female Grade 5 (10 year old) children from eight separate primary schools. All of these children had been suspended from school because of their bullying. Semi structured interviews revealed that reputation was an important construct to bullies, primarily because of the feelings of strength, power, and social status attributed to them by others as a result of their bullying. They also reported that the type of image and status they attained from bullying others was what they were actively seeking. To achieve their desired image different types of overt and covert bullying acts were perpetrated. The bullies also revealed that they carefully selected the physical locations where they bullied others so as to maximize the visibility of their actions to others. The school oval, playground and toilets were the most popular locations, but the use of new media such as mobile phones and the internet allowed them to bully others without the presence of an audience. The bullies also reported that their victims communicated what had happened to them to others, which disseminated their actions to a wider audience. It was clearly evident from Study One that the construct of reputation was important to bullies and was worthy of further investigation.
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Bella, Aimee Adjoua. "Conflict analysis under climatic uncertainties: The upper Rio Grande basin." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/187489.
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Conflict analysis and game theory models are applied to a case study in the upper Rio Grande river basin. The objective is to find which theory best describes past developments in the Rio Grande river basin and the status quo of water use strategies employed by the players (decision makers). By assuming that these past properties will propagate in the future, the preferable change in the equilibrium solution is derived under climate fluctuation, coupled with future population growth scenarios. Past and future Rio Grande resource allocation conflicts are analyzed using (1) multicriterion decision making (MCDM) techniques, such as distance based approach of compromise programming and outranking technique of the ELECTRE family and (2) voting scheme approach of game theory. MCDM and game theory model cases are classified according to the following categories: 1. If decision makers consider each other payoff or if an authority above forces them to consider each other's payoffs, then the conflict analysis problem is a multiactor/ multiobjective problem. 2. If decision makers only care about their own payoff and not what other players payoff are, then the conflict analysis problem is described and solved by game theoretic models. Fifteen decision makers from the Rio Grande water allocation and water management conflict are used as an example to present the different approaches to conflict modeling. From the MCDM techniques used, namely the compromise programming of distance-based approach and the ELECTRE family of outranking relation, the former method stands out as being the most flexible and comprehensive methodology. Though these two methods are conceptually different, for this case study, both methods give approximately the same results. For the game theory analysis, the special voting scheme stands out as being the preferred approach because it better reflects the decision maker's preference and it also is easy to implement and apply. Finally, the climate change scenarios are considered, the 1XCO₂ and the 2XCO₂. Results obtained from these two scenarios indicate the Rio Grande river will face extreme water shortages that will require the development of a different set of water release rules.
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Birkner, Martin. "The status and dynamics of change of top management team (TMT) : demographics and capabilities in German large firms between 1997-2002 : a theoretical exploration and extension of the upper echelon perspective /." [S.l.] : [s.n.], 2005. http://aleph.unisg.ch/hsgscan/hm00133349.pdf.
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Gallo, Lisa Jennifer. "Sex discrimination as influenced by upper management and organizational climate: A rational bias theory of discrimination." CSUSB ScholarWorks, 1992. https://scholarworks.lib.csusb.edu/etd-project/790.
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Cimren, Emrah. "Valid Inequalities for The 0-1 Mixed Knapsack Polytope with Upper Bounds." The Ohio State University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=osu1273804915.
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Blücker, Bäckström Viktor, and Victor Peolsson. "Social Identity in Social Media : A Qualitative study on Upper Secondary Students Experiences in Social Media." Thesis, Linnéuniversitetet, Institutionen för psykologi (PSY), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-40510.
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Syftet med föreliggande studie var att undersöka hur gymnasieelever upplever sociala medier utifrån Tajfels (1974) Social identity theory (SIT) samt vilka negativa och positiva aspekter gymnasieelever upplever med sociala medier. Med hjälp av en kvalitativ intervjumetod utgör svaren från tolv gymnasieelever i södra Sverige empirin för studiens resultat. Tidigare forskning har visat att responsen av andra medlemmar på sociala medier spelar stor roll för ungdomars psykiska välbefinnande. Resultatet visade att anledningen till informanternas användning av sociala medier till stor del berodde på att andra i deras umgängeskrets var aktiva, att informanterna upplevde kränkningar som ett oacceptabelt, men vanligt förekommande, beteende på sociala medier. Allt material bearbetades utifrån Burnards (1991) innehållsanalys där författarna utifrån empirins basala koder konstruerade följande huvudteman/underteman: kommunikation/anonymitet, etik/olämpligt beteende och tillhörighet/gruppidentitet. I diskussionsavsnittet diskuterade författarna resultatet med utgångspunkt utifrån den tidigare forskningen samt SIT. Här diskuterades bland annat att både tidigare forskning samt föreliggande resultat har funnit att individer upplevde en trygghet i att diskutera ämnen av mer kontroversiell karaktär bakom en skärm.
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Melinder, Victor. "Upper bounds on the star chromatic index for bipartite graphs." Thesis, Linköpings universitet, Matematik och tillämpad matematik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-164938.
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An area in graph theory is graph colouring, which essentially is a labeling of the vertices or edges according to certain constraints. In this thesis we consider star edge colouring, which is a variant of proper edge colouring where we additionally require the graph to have no two-coloured paths or cycles with length 4. The smallest number of colours needed to colour a graph G with a star edge colouring is called the star chromatic index of G and is denoted
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Gul, Ugur. "Spectral Theory Of Composition Operators On Hardy Spaces Of The Unit Disc And Of The Upper Half-plane." Phd thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/3/12608251/index.pdf.
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In this thesis we study the essential spectrum of composition operators on the Hardy space of the unit disc and of the upper half-plane. Our starting point is the spectral analysis of the composition operators induced by translations of the upper half-plane. We completely characterize the essential spectrum of a class of composition operators that are induced by perturbations of translations