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  • 1.
    Andersson, Lars Fredrik
    Umeå University, Faculty of Social Sciences, Department of Economic History.
    Utrikeshandeln i norra Sverige och Finland2003In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 56, no 2, p. 69-80Article in journal (Refereed)
    Abstract [en]

    I artikeln studeras sammansättningen av utrikeshandel i Botniaområdet, de svenska länen Västerbotten och Västernorrland och de finländska f.d. Vasa län. I studien används Heckscher-Ohlinteorin för att analysera förhållandet mellan utrikeshandels sammansättning, faktorintensitet och faktortillgångar. Den empiriska analysen stödjer teorin. Botniaområdet har en omfattande nettoexport av produkter från industrier som har hög naturintensitet och energiintensitet. Slutsatsen är att de komparativa fördelarna baseras på de i området relativt rika faktortillgångarna.

  • 2.
    Franck, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Sundgren, Stefan
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Den upplevda nyttan med intern kontroll: En studie av svenska noterade bolag2010In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 63, no 2, p. 81-93Article in journal (Refereed)
    Abstract [en]

    We present results from a survey about the internal control in 97 swedish publicly traded companies. the results show that 2/3 of the companies have increased their investments on internal control during the period studied. In questions about the benefits with internal control, the highest fraction of the respondents agreed with the statement that internal control investments has reduced the likelihood that the financial statements will include errors, and that auditors to a greater extent can trust the internal control. 68 percent of the companies agreed with the statement that they will further improve the internal controls during coming years.

  • 3. Gustafsson, Mia
    et al.
    Stage, Jesper
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Betalningsviljan för renare havsvatten runt Åland2004In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 57, no 3, p. 109-116Article in journal (Refereed)
    Abstract [en]

    This study uses the contingent valuation method to examine the willingness to pay for cleaner sea water among inhabitants of the Aland archipelago; specifically 3 the WTP is examined for a programme that would halve nutrient emissions into the sea. With highly restrictive assumptions about the WTP of the non-respondents, the analysis indicates a median WTP of approximately 8.6 Euro per inhabitant mid month. Using less restrictive assumptions about the nonrespondents gives a median WTP of approximately 28.4 Euro per inhabitant and month. Based on the more restrictive assumptions, approximately 1.8 million Euro could be collected annually.

  • 4. Peterson, Christer
    et al.
    Holmqvist, Anneli
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
    Åström, Matilda
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
    Managing for increased market value: a case study of a new management philosophy2005In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 58, no 3, p. 125-136Article in journal (Refereed)
    Abstract [en]

    The aim of this study is to describe the international forest company SCA's governance and measurements for increased shareholder value. Value-based management (VBM) focuses on the concept of cash flow in contrast to traditional, accounting-based standards. Our analytical framework is a combination of models of VBM-processes and value creation. Using this framework, we map out and analyse the value creation activities whereby we also examine the applied cash value added model (CVA). Finally, we present a construct of the value-based process, which we consider to be not only a governance model but also a new management philosophy at the company.

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