Popular Abstract in English Over the last 30 years, the implementation of accrual accounting in public sector settings has been fundamental to public sector accounting policy development. The move from cash accounting to accrual accounting highlights the importance of understanding accounting choice, compliance and auditing in municipal organisations. This thesis is a quantitative study of accountThis thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. The fourth paper explores the determinants of professio

Kort sammanfattning: Energimyndigheten, Vetenskapsrådet och Vinnova har stött ESS Skandinavien Sekretariatet med 3 Mkr för att undersöka hållbara energi¬lösningar. Resultatet har blivit att ännu större resurser har bidragits från samarbetande industri. Arbetet är fortfarande i ett tidigt skede av utvecklingen, men preliminära beräkningar visar att besparingarna för ESS kan uppgå till fyra gånger dAbstract: Energimyndigheten, Vetenskapsrådet and Vinnova have supported the ESS Scandinavia Secretariat with 3 MSEK to explore sustainable energy solutions. The result has been that even greater resources have been contributed by cooperating industry. The work is still in early stages of progress, but preliminary calculations indicate that the savings for ESS might amount to four times the initial

The aim of this work is to be a starting point for a more thorough description and analysis of safety related road user behaviour in order to better understand the different parts forming the traffic safety processes. The background is that it is problematic to use analysis of crash data and conflict data in the everyday traffic safety work due to low occurrence rates and the focus on rather excep

Fakulteten noterar att förslag nu läggs – mer än ett år försenat – för genomförande av direktivet, men att ny lagstiftning inte avser att träda i kraft förrän den 1 juli 2002. Det är alltid beklagligt med förseningar i genomförandet av central gemenskapslagsstiftning. Utrymmet för den svenske lagstiftaren att skapa egna nya lösningar begränsas av det detaljerade direktivet. Sverige måste uppfylla

In this paper we introduce an approach to analyze the interaction between antennas and the propagation channel. We study both the antennas and the propagation channel by means of the spherical vector wave mode expansion of the electromagnetic field. Then we use the expansion coefficients to study some properties of general antennas in those fields by means of the antenna scattering matrix. The foc

This study examines the characteristics and nature of rumor via mobile communication in contemporary China. By focusing on six concrete case studies with 50+ in-depth interviews, this study observes that mobile phone-mediated rumor has evolved into a special form of popular resistance at the grassroots level. The low-cost and user-friendly mobile device lowers the average protest threshold, creati

Kan vi enas? Mitt samtal gäller: Vilka bedömningsgrunder vilar vår betygsättning på vad gäller kandidat-, magister- och masteruppsatser? Har vi lärare vid de olika ämnena inom humaniora vid Lunds universitet ungefär samma bedömningsgrunder? Eller som Åsa Lindberg-Sand problematiserar frågan ”Vad är det lärare faktiskt bedömer?” I våra kursplaner finns visserligen målen för kursen och kursinnehål

Often lurking within discussions about Iran’s prestige and international standing are terms carrying deep associations with gender. Potency, firmness and resistance are all perceived as masculine characteristics, hence embraced and affirmed, while weakness, flexibility and softness are all associated with femininity, therefore to be avoided and disowned.