hkr.sePublikasjoner
Endre søk
Begrens søket
1 - 15 of 15
RefereraExporteraLink til resultatlisten
Permanent link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Treff pr side
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sortering
  • Standard (Relevans)
  • Forfatter A-Ø
  • Forfatter Ø-A
  • Tittel A-Ø
  • Tittel Ø-A
  • Type publikasjon A-Ø
  • Type publikasjon Ø-A
  • Eldste først
  • Nyeste først
  • Skapad (Eldste først)
  • Skapad (Nyeste først)
  • Senast uppdaterad (Eldste først)
  • Senast uppdaterad (Nyeste først)
  • Standard (Relevans)
  • Forfatter A-Ø
  • Forfatter Ø-A
  • Tittel A-Ø
  • Tittel Ø-A
  • Type publikasjon A-Ø
  • Type publikasjon Ø-A
  • Eldste først
  • Nyeste først
  • Skapad (Eldste først)
  • Skapad (Nyeste først)
  • Senast uppdaterad (Eldste først)
  • Senast uppdaterad (Nyeste først)
Merk
Maxantalet träffar du kan exportera från sökgränssnittet är 250. Vid större uttag använd dig av utsökningar.
  • 1.
    Andersson, Annika
    et al.
    Högskolan Väst, Avd för hälsa, kultur och pedagogik.
    Carlström, Eric D.
    Högskolan Väst, Institutionen för omvårdnad, hälsa och kultur.
    Åhgren, Bengt
    Nordic School of Public Health.
    Berlin, Johan
    Högskolan Väst, Avd för socialpedagogik och sociologi.
    Managing boundaries at the accident scene: a qualitative study of collaboration exercises2014Inngår i: International Journal of Emergency Services, ISSN 2047-0894, E-ISSN 2047-0908, Vol. 3, nr 1, 77-94 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose The purpose of this study is to identify what is practiced during collaboration exercises and possible facilitators for inter-organisational collaboration.

    Design/methodology/approach Interviews with 23 participants from four exercises in Sweden were carried out during autumn 2011. Interview data were subjected to qualitative content analysis.

    Findings Findings indicate that the exercises tend to focus on intra-organisational routines and skills, rather than developing collaboration capacities. What the participants practiced depended on roles and order of arrival at the exercise. Exercises contributed to practicing leadership roles, which was considered essential since crises are unpredictable and require inter-organisational decision-making.

    Originality/value The results of this study indicate that the ability to identify boundary objects, such as injured/patients, was found to be important in order for collaboration to occur. Furthermore, lessons learned from exercises could benefit from inter-organisational evaluation. By introducing and reinforcing certain elements and distinct aims of the exercise, the proactive function of collaboration exercises can be clarified.

  • 2.
    Basirat, Yaldda
    et al.
    Högskolan Kristianstad, Sektionen för Hälsa och Samhälle.
    Sjödin, Niklas
    Högskolan Kristianstad, Sektionen för Hälsa och Samhälle.
    En studie av förändringsprocessen på Högskolan Kristianstad2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Högskolan Kristianstad har gamla anor med utbildningar från mitten av 1800-talet men grundades först 1977 i sin nuvarande form. De sista 4-5 åren har högskolan haft planer på att göra en omstrukturering. Förändringsarbetet tog fart förra året och vi blev intresserade av att skriva om de förändringar som pågick. Syftet med uppsatsen var att analysera förändringsprocessen vid Högskolan Kristianstad, samt undersöka hur de anställda påverkades av den. Vi valde att göra intervjuer med de anställda för att få inblick om hur de upplever sin situation.

    Våra frågeställningar var: Vad var de anställdas syn på omorganisationen?

    Vad har de anställdas förväntningar varit under processens gång?  Vad har de anställdas farhågor varit under processens gång och vilka motstånd har uppkommit från de anställda under processens gång? Våra slutsatser är bland annat att en förändring är nödvändig på Högskolan Kristianstad, att skolan behöver en stark och tydlig ledning, att det hade varit bra om ledningen hade ett bredare underlag om förändringar i en akademisk miljö. Eftersom det redan finns en färdig plan för hur Högskolan Kristianstad ska se ut år 2012 så är det extra viktigt att ledningen drar lärdom av det förändringsarbete som nu pågår.

  • 3.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries2016Inngår i: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 82, nr 4, 763-783 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.

  • 4.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    La consolidation dans le secteur public: méthodes et approches dans les pays de l'OCDE2016Inngår i: Revue international des sciences administratives, ISSN 0303-965X, Vol. 82, nr 4, 801-820 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [fr]

    Les changements institutionnels survenus dans le secteur public se sont traduits par une decentralisation accrue des services publics. Seuls les veritables systemes de comptabilite generale et d’information comptable permettent de disposer a coup sur des informations consolidees dont ont besoin l’executif et le legislatif pour s’acquitter de leur mission dans la gestion financiere et la supervision des entites du reseau. Les comptes consolides (CC) peuvent contribuer a ameliorer l’imputabilite et la transparence vis- a-vis des parties prenantes internes et externes. Dans le present article, nous tentons de donner un apercu des methodes de consolidation utilisees dans les pays de l’OCDE. Nous nous interesserons aux methodes appliquees et aux principes directeurs qui sont appliques pour definir le perimetre de consolidation. Notre analyse se fonde sur une comparaison des exigences juridiques et des normes de consolidation, ainsi que sur les documents relatifs aux CC qui ont ete publies, en prenant pour reference les normes comptables internationales du secteur public (IPSAS).

  • 5.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Vagnoni, Emidia
    Università degli Studi di Ferrara, Dpt. di Economia, Istituzioni e Territorio.
    Governance of volunteers in municipalities: institutional differences and similarities between Italy and Sweden2001Rapport (Annet vitenskapelig)
    Abstract [en]

    The paper is investigating invariant factors and the possible institutional variance produced by differences between countries, that impede or stimulate the utilisation of voluntary labour in municipalities, using data from one Italian and one Swedish municipality. Our major findings are 1. that the major invariant factor is that the uncertainty of the voluntary labour stimulates the mediation of it through organisations, and 2. that the institutional variance is influenced by the state actions.

  • 6.
    Forsberg, Camilla
    Högskolan Kristianstad, Sektionen för lärande och miljö, Avdelningen för Humanvetenskap.
    Myndigheten som pedagog: om myndigheters lättlästa texter2014Inngår i: Vetenskapliga perspektiv på lärande, undervisning och utbildning i olika institutionella sammanhang: utbildningsvetenskaplig forskning vid Lunds universitet / [ed] Anders Persson & Roger Johansson, Lund: Institutionen för utbildningsvetenskap, Lunds universitet , 2014, 25-43 s.Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 7. Grossi, Giuseppe
    Governance of public-private corporations in provision of local Italian utilities2007Inngår i: International Public Management Review, Vol. 8, nr 1, 132-153 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This work proposes to examine the governance structure of public-private corporations that manage local utilities (water, energy and multi-utility) in Italy. The objective is the verification, from a qualitative point of view, that the governance structure adequately guarantees the reconciliation of interests of different categories of shareholders (public and private), as local public service corporations increases their own shareholding basis by involving financial and industrial shareholders who bring with them both financial and industrial interests. The work shows that the corporate governance structure is one important tool in the end of the public owner in order to steer and control the public and private corporations.

  • 8.
    Grossi, Giuseppe
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi.
    Marcou, Gérard
    Paris 1 Panthéon-Sorbonne.
    Reichard, Christoph
    Potsdam University.
    Comparative aspects of institutional variants for local public service provision2010Inngår i: The provision of public services in Europe: between state, local government and market / [ed] Hellmut Wollmann, Gérard Marcou, Cheltenham: Edward Elgar Publishing, 2010, 217-239 s.Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    This chapter addresses the various institutional arrangements for the delivery of local public services in France, Germany and Italy. It has a comparative focus but provides an analysis of how the different institutional variants of service provision have developed over time. In particular, it examines what new arrangements have been adopted and what effects may be expected for municipal governance. The chapter is intended to offer a critical analysis of the overall structures and trends rather than an analysis based on sectoral developments (e.g. water or social care). These may be found in other chapters of the book. With regard to the broad portfolio of local services, our intention is to concentrate on services usually provided by local utilities and which are mostly traded on (regulated) markets (in EU terminology: services of general economic interest), for example infrastructure services and basic services such as water, energy and transport. The chapter is organized as follows. It begins with an overview of institutional patterns in the three countries under study. We make a comparative analysis focusing on corporatization, that is, on the ongoing process of transforming local government units into (semi-)autonomous corporations, most with independent legal status and enjoying considerable managerial freedom. We also identify similarities and differences in patterns of service delivery.

  • 9.
    Grossi, Giuseppe
    et al.
    Italien.
    Pepe, Francesca
    Italien.
    Consolidation in the public sector: a cross-country comparison2009Inngår i: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 29, nr 4, 251-256 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB).

  • 10.
    Grossi, Giuseppe
    et al.
    University of Siena.
    Reichard, Christoph
    Universität Potsdam.
    Corporate Governance in Municipal Corporate Groups: the German and Italian experience2008Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    The paper mainly examines the governance strategies in the Municipal Corporate Groups (MCGs) from the public owner and contractor standpoint of view in order to find similarities and differences between Italy and Germany. The first part presents some theoretical considerations about corporate governance in the public sector (definition, principles, main characteristics and the impacts on MCGs). The second part presents the reasons of governance changes in two Italian and German Cities: one city with an internal group control unit and one city with an external solution (separate holding company). After an analysis and discussion of the comparatives research findings (in term of similarities and differences) in the two Countries in third section, the paper ends with a summary and some conclusions.

  • 11.
    Grossi, Giuseppe
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Steccolini, Ileana
    Bocconi University, Milan.
    Guest editorial: accounting for public governance2014Inngår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 11, nr 2, 86-91 s.Artikkel i tidsskrift (Annet vitenskapelig)
    Abstract [en]

    Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes.

    Design/methodology/approach – The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue.

    Findings – The public governance turn in public management and policy studies has often meant that accounting and accountability issues have been overlooked. This special issue reminds us that they are central in public governance and networks, and that accounting cannot be dismissed as only a “technical” issue since it is central in power relationships, building trust, ensuring transparency and improving decision making for both internal and external stakeholders.

    Research limitations/implications – This special issue of Qualitative Research in Accounting & Management aims to stimulate qualitative research on how accounting and accountability are being shaped by the new public governance paradigm and, in turn, contribute to shaping it.

    Practical implications – The articles included in this special issue focus on reforms and innovations that have been adopted based on the assumption that improving mechanisms of public governance and accountability will result in better public sector performance. The different aspects of governance and accounting changes will also be of interest to politicians, managers, citizens, and those who seek accountability from public sector organisations.

    Originality/value – The paper offers a systematic empirical examination of the innovative experiences of different governments to strengthen transparency, openness and participation, and to enhance the capacity to manage, steer and monitor contracts, partnerships and relationships with private and public sector entities.

  • 12.
    Kallio, Kirsi-Mari
    et al.
    Finland.
    Kallio, Tomi J.
    Finland.
    Grossi, Giuseppe
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Kozminski Univ, Warsaw, Poland..
    Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators2017Inngår i: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 37, nr 4, 293-300 s.Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Performance measurement (PM) is now common in Western universities. This is also the case in Finland, where a new funding scheme was implemented to ensure that quality was included in universities' PM. However, this paper shows that the quality indicators in use are, in practice, quantitative. The paper is based on a large survey and has implications for university PM systems in Finland and internationally.

  • 13.
    Reshitaj, Agon
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Tikhonova, Melanie
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    The managerial views on the use of Balanced Scorecard in Kristianstad municipality2013Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Purpose - The purpose of this study is to investigate how the BSC is used to measure performance by the provider and the users in a municipality. Furthermore, the purpose is also to examine the different views of providers and users of BSC in different departments.

    Design/methodology/approach – The research on the use of the BSC is based on a single case study in Kristianstad municipality. The case study was performed on three different administrations, culture and recreation, children and education, and care which are representing users of the BSC. The case study was also performed in the city management which presented the provider of the scorecard. Afterwards, the results of the case study have been analyzed from an institutional perspective.

    Findings - In this case study, it is concluded that the BSC is a useful tool for performance measurement in the municipality of Kristianstad. The providers and users of the scorecard are viewed differently as a performance tool.

    Research limitations – Due to a small sample size, it is difficult to generalize the results of this single case study. Future research could expand this study by a quantitative study based on a survey including all Swedish municipalities. Another proposal can be comparative case studies of different municipalities.

    Practical implications – This thesis shows how the BSC is used for performance measurement and how it is viewed from the providers and users. Using the results of this study, managers can use the scorecard in a more efficient way.

    Originality/value – This single case study examines the use of BSC in Krisitanstad municipality as there have been relatively few studies in this area. With the collection of the empirical evidence we have contributed with literature in this area.

  • 14.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Redovisning och beräkning av kapitalkostnader i kommunala va-verksamheter2001Rapport (Annet vitenskapelig)
    Abstract [en]

    Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

  • 15.
    Tholin, Måns
    Högskolan Kristianstad, Sektionen för lärande och miljö.
    Uppföljning av 4 skånska kommuners miljökonsekvensbeskrivningar: en studie av detaljplaner2017Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    In 2004, a provision was introduced into the Environmental Code, which states that the plans and programs that may lead to significant environmental impact should be tested through an environmental impact assessment. This study focuses on what happens after such a description has been made. Is there anyone monitoring the real impact? And if so, in what regard?By reviewing environmental impact assessments made of Detailed Development Plans, as well as interviews with the municipalities concerned, I wanted to answer the question of municipalities actually live up to the legislative requirements, and how is monitoring sections written in the EIA's. The results show varying quality regarding monitoring sections in the EIA´s and almost non-existent follow-up work after the plan has been prepared.The municipalities that were interviewed all thought that the follow up idea was good, but in practice difficult. The reasons for this are that the law is poorly precise; there is a lack of resources or that the responsibilities within the organization can be a problem according to the municipalitiesOne of the solutions to this problem may be a reporting requirement against the municipalities, as this usually leads to an expanded and more focused work.

1 - 15 of 15
RefereraExporteraLink til resultatlisten
Permanent link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf