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  • Olsson, Ida
    et al.
    Kristianstad University, Faculty of Business.
    Persson, Amanda
    Kristianstad University, Faculty of Business.
    Gymnasieekonomers uppfattning om den traditionella revisorsstereotypen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Secondary school economists´ perception of the auditor plays a major role in financial education at university level and in the audit firms. Secondary school economists´ can be future students and employees at colleges and audit firms. The purpose of the study is to examine how secondary school economists´ perceive the auditor as well as themselves based on characteristics associated with the traditional auditor stereotype. The study also examines, though to a lesser extent, whether there is a connection between the intention to become an auditor and if you have someone in your vicinity working as an auditor. Through a quantitative approach, the study´s three hypotheses based on profession theory, identity theory and the traditional auditor stereotype are examined. Characteristics of the traditional auditor stereotype identified by previous research have been used, among other things, as a basis for a questionnaire survey conducted at two secondary schools in Sweden. The main result of the study is that the secondary school economists´ perceive that the auditor has a high status, which indicates that the audit occupation is classified as a profession. The study´s result cannot demonstrate that secondary school economists´ consider themselves share characteristics with the traditional auditor stereotype. Finally, the study cannot demonstrate that secondary school economists who have someone in their vicinity who works as an auditor have the intention to become an auditor.

  • Brandt, Jonathan
    et al.
    Kristianstad University, Faculty of Business.
    Cehajic, Armin
    Kristianstad University, Faculty of Business.
    Continuous Auditing: Inställning och attityder hos internrevisorer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

  • Brandt, Jonathan
    et al.
    Kristianstad University, Faculty of Business.
    Cehajic, Armin
    Kristianstad University, Faculty of Business.
    Continuous Auditing: Inställning och attityder hos internrevisorer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There is a discussion about today’s current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not. One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept. This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption. For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

  • Ahlerup, Amanda
    Kristianstad University, Faculty of Natural Science.
    Naturen, kulturen och helheten: En studie i hur kulturreservatens informationstexter skildrar samspelet mellan natur och kultur i landskapet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den europeiska landskapskonventionen belyser att landskapet skapas genom påverkan av och i samspel mellan naturliga processer och mänsklig kultur. Konventionen har bidragit till en medvetenhet kring vikten av att uppmärksamma detta samspel och behovet av en integrerad natur- och kulturmiljövård. Kulturreservaten knyter genom sin intention att förmedla natur- och kulturhistoriska helheter an till landskapskonventionen. Syftet med denna studie är att undersöka i vilken utsträckning kulturreservatens informationstexter skildrar samspelet mellan naturelement och kulturelement i landskapet. Informationstexter i nio kulturreservat har analyserats genom en innehållsanalys där förekomsten av fristående naturelement och kulturelement samt samspel mellan naturelement och kulturelement har kvantifierats. Resultatet visar att skildringar av samspel förekommer i 60% av reservatens informationstexter. Detta indikerar att uppdelningen av skyddsvärda områden i natur- och kulturreservat möjligen är obefogad då landskapet inte låter sig indelas i natur och kultur. 

  • Fridberg, Marie
    et al.
    Kristianstad University, Faculty of Education, Research environment Learning in Science and Mathematics (LISMA). Kristianstad University, Faculty of Education, Avdelningen för matematik- och naturvetenskapernas didaktik.
    Jonsson, Agneta
    Kristianstad University, Faculty of Education, Avdelningen för utbildningsvetenskap inriktning fritidshem och förskola. Kristianstad University, Faculty of Education, Forskningsmiljön Barndom, Lärande och Utbildning (BALU). Kristianstad University, Faculty of Education, Forskningsmiljön Forskning Relationell Pedagogik (FoRP). Kristianstad University, Forskningsmiljön Arbete i skolan (AiS).
    Redfors, Andreas
    Kristianstad University, Faculty of Education, Research environment Learning in Science and Mathematics (LISMA). Kristianstad University, Faculty of Education, Avdelningen för matematik- och naturvetenskapernas didaktik.
    Thulin, Susanne
    Kristianstad University, Faculty of Education, Research environment Learning in Science and Mathematics (LISMA). Kristianstad University, Faculty of Education, Forskningsmiljön Barndom, Lärande och Utbildning (BALU). Kristianstad University, Faculty of Education, Avdelningen för utbildningsvetenskap inriktning fritidshem och förskola.
    Teaching chemistry and physics in preschool: a matter of establishing intersubjectivity2019In: International Journal of Science Education, ISSN 0950-0693, E-ISSN 1464-5289, Vol. 41, no 17, p. 2542-2556Article in journal (Refereed)
    Abstract [en]

    This paper describes analysis of teaching instances that are part of an in-service preschool teachers programme about chemistry and physics in preschool. The aim is to develop knowledge about the communication established between teacher and children in relation to an object of learning, specifically the role of intersubjective communication in relation to an object of learning. A set of science activities with a specified object of learning was developed in groups of teachers and researchers. A qualitative analysis of the communication in relation to the chosen object of learning was performed. The focus of the analysis was excerpts representing differences in intersubjectivity related to the object of learning and what can be said to characterise the communication between teachers and children in these situations. The results show that intersubjectivity can occur in different ways with different consequences for children’s opportunities to experience the intended object of learning. In connection to this, the importance of teachers having a mutual simultaneity in the communication with children about a specific content is highlighted. The teachers have to create links between the child’s perspective and the object of learning. Intermediary objects of learning are discussed as supporting elements in the conquest of new knowledge.

  • Abdo, Manal
    et al.
    Kristianstad University, Faculty of Health Science.
    Persson, Emilia
    Kristianstad University, Faculty of Health Science.
    En kvalitativ studie om idrottslärarens arbetssätt med högstadieflickor i relation till kroppsbilder2019Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: The study gives an overall picture of how mental illness has become an increasingly common condition among children and young people. Therefore, teenage girls are a particularly vulnerable group with a higher incidence of mental illness, mainly due to society's pressure on norms and values ​​about appearance. Research shows that there is an interaction between mental illness and body dissatisfaction, and since girls in their teens spend a lot of time in school, it is of great importance to explore how the school works with this vulnerable group. The aim: The study’s aim was to explore how PE teachers work with body images among girls in the middle school. This is to increase understanding of possible factors that can affect the body image of girls in adolescence. Method: In order to be able to answer the study's aim, a qualitative choice of method was chosen in the form of individual semi-structured interviews in which a total of 10 participants had to represent the result. Result: The result is based on the PE teachers' experiences and thoughts on how to work with the subject body images among girls. Since there are no guidelines in the curriculum for how PE teachers should work with the problem, the public health work should therefore investigate the need for the volnurable group so that the PE teacher's work methods can be developed. Conclusion: Due to the limited research, there is a need to further study body image based on a qualitative and quantitative aspects to give a clearer picture of the PE teacher's way of working.

  • Håkansson, Robin
    et al.
    Kristianstad University, Faculty of Business.
    Isaksson, Pontus
    Kristianstad University, Faculty of Business.
    Digitaliseringens påverkan på riskbedömning: en studie i försäkringsbranschen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to describe and analyze how the risk assessment for insurers has been affected by digitization, with a focus on asymmetric information. 

    With the policyholder's increased opportunities to compare and underwrite insurance on the internet, we highlight from the insurer's perspective the problem of minimizing asymmetric information when contact with the customer is automated. Digitization does not only cause problems for insurers because of automation, but also provides opportunities for collecting and analyzing more data. The survey is of a qualitative approach and the collection of empirical data has been carried out with the help of five interviews with people in the Swedish insurance industry. 

    The study shows that digitization has in some cases, and in some cases not, affected Swedish insurers. Digitization opens up new opportunities for common people to commit insurance fraud, while at the same time reducing the insurers' asymmetric information against customers. Furthermore, the analysis indicates that the assessment process has not been affected by digitization but that the assessment itself has changed. Digitization places higher demands on the investigation and examination of claims notifications, despite constraining control mechanisms that minimize the asymmetric information.

  • El-madhoun, Youssef
    et al.
    Kristianstad University, Faculty of Business.
    Larsson, Johan
    Kristianstad University, Faculty of Business.
    Revisionsbyråers strategiska val: en kvalitativ studie om revisionsbyråers strategival och de faktorer som påverkar dessa2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Genom åren har revisionsbyråer i Sverige tillämpat samma strategi, en strategi som fokuserat på att erbjuda ett diversifierat tjänsteutbud. Detta har inneburit att revisionsbranschens aktörer blivit väldigt lika gällande struktur och affärsområden. Likheterna mellan olika revisionsbyråerna beror på att revisionsbranschen är tydligt reglerad i lag, normer och praxis. I början av 2018 skedde det i branschen en förändring följt utav en till i slutet av 2018. Två av Big Four bolagen, PwC och KPMG, valde att avyttra sin redovisningsverksamhet och specialisera sig inom revision. Syftet med denna studie är att skapa förståelse för vad som påverkar revisionsbyråers strategival. För att skapa denna förståelse undersöker denna studie vilka faktorer som påverkat strategivalet. 

    Denna studie har genomförts genom att tillämpa en kvalitativ metod. Semistrukturerade intervjuer har använts som datainsamlingsmetod. För att undersöka revisionsbyråers strategival och inte bara förändringen, har fyra ledande revisionsbyråer intervjuats, varav två byråer som genomfört en strategisk förändring och två som behållit samma strategi. Med en abduktiv forskningsansats har en teoretisk referensram legat som grund för studien. 

    Studiens slutsatser är att revisionsbyråer påverkas av samma externa och interna faktorer. De externa faktorerna som identifierats är digitalisering samt lagar och regler. De interna faktorerna som identifierats är humana resurser och ägare. Den faktor som haft störst påverkan på strategi och orsakat att flera strategier tillkommit är digitalisering. Trots att alla revisionsbyråer påverkas av samma faktorer tyder denna studie på att revisionsbyråer påverkas olika. Beroende på den individuella kundtypen styrs valet av strategi, valet mellan specialiseringsstrategi eller diversifieringsstrategi.

  • Granat, Adrian
    et al.
    Kristianstad University, Faculty of Business.
    Arenander, Carl
    Kristianstad University, Faculty of Business.
    Faktorer som kan påverka företags val av redovisningsregelverk: en kvantitativ studie om väsentliga faktorer som påverkar större onoterade svenska företags frivilliga val att använda IFRS eller K32019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Business activity and financial reporting affect many different stakeholders but also society as a whole. Securing financial information is essential for a functioning economic landscape. In the EU, most countries require listed companies to report according to IFRS. Unlisted companies' financial reporting is not as tightly regulated. Previous research that studies unlisted companies has focused primarily on macroeconomic factors affecting countries and companies that voluntarily apply IFRS. The purpose of this study is to investigate which factors influence larger unlisted Swedish companies in considering voluntarily use IFRS instead of the K3 regulations.

     

    The study uses a quantitative research strategy and tests hypotheses that are formulated regarding the factors "size", "industry" and "business area". The influence of these factors has been highlighted by previous research as relevant for unlisted companies to explain the choice of accounting rules are used by these companies. A desk survey was conducted in which the companies' annual reports were reviewed to obtain the necessary information. Subsequently, the sample was divided into two groups, (15) K3 companies and (15) IFRS companies. These companies were selected from a total of 875 companies that were reviewed.

     

    The results of this study show that there is a certain statistical correlation between the factors "size" and "area of ​​operation" and the accounting rules used by the companies. The size of the company and the nature of its market (national or international) do seem to affect which accounting rules they use. However, we were unable to demonstrate any connection between industry and the accounting rules used by the companies

  • Samuelsson, Jessica
    et al.
    Göteborgs universitet.
    Rothenberg, Elisabet
    Kristianstad University, Faculty of Natural Science, Research Environment Food and Meals in Everyday Life (MEAL). Kristianstad University, Faculty of Natural Science, Avdelningen för mat- och måltidsvetenskap.
    Lissner, Lauren
    Göteborgs universitet.
    Eiben, Gabriele
    Skövde universitet.
    Zettergren, Anna
    Göteborgs universitet.
    Skoog, Ingmar
    Göteborgs universitet.
    Time trends in nutrient intake and dietary patterns among five birth cohorts of 70-year-olds examined 1971-2016: results from the Gothenburg H70 birth cohort studies, Sweden.2019In: Nutrition Journal, ISSN 1475-2891, E-ISSN 1475-2891, Vol. 18, no 1, article id 66Article in journal (Refereed)
    Abstract [en]

    BACKGROUND: Nutrition is a key factor in healthy ageing but there are still gaps in knowledge about risk- and protective factors linking diet and healthy ageing. The aim of this study was to investigate time trends in dietary patterns and nutrient intake in an older population, in order to increase the understanding of whether dietary recommendations are followed and if nutrient needs are met.

    METHODS: Cross-sectional data was derived from five samples of 70-year-olds examined 1971-72, 1981-83, 1992-93, 2000-02 and 2014-16 from the Gothenburg H70 birth cohort studies in Sweden. A total of 2246 individuals (56% women) participated. Dietary intake was determined by the diet history method, which is an interview including questions on usual frequencies and portion sizes of food intake during the preceding three months. Recommended values of nutrient intake and determinants of healthful dietary patterns were based on the Nordic Nutrition Recommendations 2012. Statistical analyses were performed using general linear models, student's t-test and chi-square test, stratified by sex.

    RESULTS: The intake of fruits and vegetables, fish and seafood, whole grain products and nuts and seeds increased during the study period (p < 0.0001), among both sexes. However, there was also an increase in alcohol intake (p < 0.0001), especially from wine and beer, and in 2014-16 more than 30% had an alcohol intake above recommendations. Protein intake increased (p < 0.0001 for women and p = 0.0004 for men), and 48% of the women and 37% of the men had a protein intake above recommended 1.2 g/kg body weight and day in 2014-16. The proportion of participants at risk of inadequate intake of vitamins C, D and folate decreased during the study period, among both sexes (p < 0.0001). However, vitamin D intake from diet was still below average requirement level of 7.5 μg/day for 49% of the women and 32% of the men in 2014-16.

    CONCLUSIONS: Dietary patterns have changed among 70-year-olds during the past five decades, with an increase in healthful foods and a higher nutrient density in later born birth cohorts. However, the intake of alcohol increased, especially among women. Results from this study can be useful as a basis for dietary guidelines and used for prevention strategies involving older adults in population-based and health care settings.