1,721,141 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Det sakkunniga biträdets yttrande : – vad föranleder ett modifierat yttrande?
No full textDenna studie undersöker faktorer som påverkar revisionskvaliteten inom kommunal räkenskapsrevision i Sverige. Resultaten visar att både interna strukturer inom revisionsbyråer och externa nätverksrelationer har en betydande inverkan på granskningsutfallet. Trots att kommunal revision regleras av en gemensam standard, uppvisar revisionskvaliteten betydande variationer. Interna faktorer såsom revisionsbyråns affärsstrategier och organisatoriska strukturer påverkar sannolikheten för modifierade yttranden. Exempelvis tenderar KPMG och EY att lämna modifierade yttranden oftare än PWC. Extern påverkan från regionala redovisningsnätverk spelar också en roll. Kommuner som ingår i vissa nätverk har lägre sannolikhet att få modifierade yttranden. Den vanligaste orsaken till modifierade yttranden är brister i redovisningen av finansiella leasingavtal. Detta innebär att kommunsektorns skuldsättning sannolikt underskattas, vilket kan ha betydande ekonomiska och politiska konsekvenser. Modifierade yttranden ges främst vid avvikelser som påverkar resultat och finansiell ställning. Däremot leder avsaknad av viktig information sällan till modifierade yttranden, trots att detta kan påverka externa läsares förståelse av kommunens ekonomi.
Dumhet, opportunism, normering och revision : exemplet finansiell leasing i kommuner och regioner
No full textDo comparisons of performance measures give misleading information? : the case of the Swedish water and sewage sector
No full textIn recent years interest in benchmarking and comparisons of performance measures has increased mong Swedish municipalities. Comparisons of performance measures are used for different urposes. They are used in benchmarking processes, with the aim not only of improving perations but also of providing standards in the context of accountability. Regardless of the urpose of the comparisons of performance measures, it is important that the compared measures re defined and applied homogeneously and consistently, i.e. they must have information orrespondence in order to be comparable; otherwise, erroneous decisions can be made. owever, commensurability is not enough. If the compared measures are to have any information alue, the measures also need to be chosen carefully, so that, in a relevant and reliable way, they eflect the measured objects’ most important qualities. This paper analyses performance easures used in three benchmarking projects in the Swedish water and sewage sector. The easures are analysed in the light of how well they reflect the measured objects’ most important ualities, their relevance, commensurability, and reliability. The findings are distressing; the ppropriateness of the performance measures in these three projects must be strongly questioned. n particular, the measures were too aggregated as to capture, reproduce, and describe the most mportant qualities of the measured objects in a relevant way. As for commensurability, it was so oor that one is entitled to sk hether the comparisons are not doing more harm than good
Vägbidrag ska in i resultatet
No full textInfrastrukturella bidrag från kommuner och landsting kan inte tas upp som en tillgång. Ett huvudargument mot en sådan regeländring är att de projekt pengarna går till inte kontrolleras av bidragsgivarna, hävdar Torbjörn Tagesson
Effective benchmarking calls for harmonization and use of accounting principles leading to a robust accounting model [Elektronisk resurs]
No full textBenchmarking and comparisons of costs and performance measures have become important tools to improve community services and to make sure that monopoly enterprises are efficiently run. If the comparisons are to be useful, it is important that cost data and measures are comparable and consistent. Accounting data are often used in this kind of comparison. A harmonized model of accounting applied across compared enterprises is therefore important. However, harmonization is not enough. This paper aims to show that any principles applied must also lead to robustness in the accounting model used, so that the resulting accounting data are reliable and comparable regardless of any differences in the conditions of the various organizations
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