Begreppet ekonomisystem har en sedan länge gällande och väl etablerad definition innehållande delarna: redovisning, budgetering, kalkylering samt icke-finansiella nyckeltal. Trots detta har praxis för ekonomisystem inom både företag och förvaltning stora svårigheter att leva upp till definitionens krav på samordning av de fyra delarna

The study is based on the three central concepts of strategic management accounting, SMA, interorganisational manage¬ment accounting, IOMA, and configuration. There are no generally accepted definitions of these concepts and the theoretical as well as the empirical analyses made have been insufficient. Consequently, a total survey of the theoretical concepts is required, as well as a study of the

Western firms locating in China face a business environment that differs from their home country environment. The differences increase uncertainties and are negative for economic performance. However, firms may differ in their ability to overcome the difficulties, depending on their previous experience. In particular, firms with experience from regions similar to China might exhibit relatively bet

The effect of the liberalization of trade on the spatial concentration of economic activities is not straightforward. It has been widely argued that protectionism increases spatial concentration as firms locate close to the main domestic markets. However, it has also been argued that an expansion of international trade primarily favors existing industrial centers and therefore leads to increased r

This paper examines the effect of foreign direct investment in Indonesian manufacturing on wages in locally owned Indonesian manufacturing plants. The issue is examined in a cross section of Indonesian manufacturing industries and provinces in one of the few years for which data on worker characteristics were available. Wages in locally owned plants were high in industries and industries within pr

This paper examines whether the higher wages paid by foreign-owned manufacturing plants than by domestically owned plants, typical of most countries, represents a higher price for labor. That is, does it reflect a higher price for workers of a given quality, as represented by the level of education? We then ask whether foreign-owned plants pay a higher price for labor given the characteristics of

This article examines export propensities among Indonesian manufacturers. The pattern of trade between nations is well understood, but much less is known about firm level determinants to export: why do some Indonesian firms start to export while others continue to produce for the domestic market? One reason for different export propensities could be that the sunk costs for exports differ between f

The severe and unanticipated economic downturn in Indonesia mirrored the regional economic fallout following the 1997 financial crisis. Although it is likely that the crisis in neighboring countries had an adverse impact on Indonesia, the issue has so far received little attention. This paper examines whether contagion from the economic crisis in Thailand triggered the crisis in Indonesia. Evidenc

Indonesia has been severely hurt by the recent economic crisis, which has been accompanied by social tensions. For a sustainable long-term recovery, it is essential that Indonesia attracts FDI inflows, and manages to achieve a reasonably equal spatial development. FDI is important since other capital funds are scarce and an equal spatial development is important to avoid social tensions. However,

Hailed by economists as an idea whose time has come, the `new economic geography' has not been quite as favourably received by geographers. Frequently seen as a prime case of academic imperialism, few appear willing to concede that economists may have something to contribute to economic geography. Conversely, beyond the token reference to vintage publications, economistsoften dismiss geographers'

Using references in Swedish patent data, we examine technology sourcing in Swedish multi-national enterprises (MNEs) and non-multinational small and medium-sized enterprises (SMEs). The results show that both types of firms are more likely to make references to countries with large patent stocks and to countries that are located close to Sweden. Trade and FDI also seem to facilitate the transfer o

The Vietnamese economy has by most standards performed very well over the last decade. For instance, economic growth has averaged around 8 per cent per year during the 1990s. The high growth rate has mainly been achieved through large increases in investment, and a large share of the investment has come from foreign sources. However, it is likely that the Asian crisis will lead to a significant re

Background. Exposure to lead (Pb) in environmental and occupational settings continues to be a serious public health problem and may pose an elevated risk of genetic damage. Objectives. The aim of this study was to assess the level of oxidative stress and DNA damage in subjects occupationally exposed to lead. Material and methods. We studied a population of 78 male workers exposed to lead in a lea

Barnahus collaboration spans different regulatory fields and brings together conflicting logics, creating an institutional tension between justice and welfare. In this chapter, collaboration in Swedish Barnahus is analysed in a critical manner, drawing on institutional theory and a three-dimensional concept of power. The complex institutional power dynamics evolving in Barnahus collaboration are iBarnahus collaboration spans different regulatory fields and brings together conflicting logics, creating an institutional tension between justice and welfare. In this chapter, collaboration in Swedish Barnahus is analysed in a critical manner, drawing on institutional theory and a three-dimensional concept of power. The complex institutional power dynamics evolving in Barnahus collaboration are i

A key message from this chapter - and the book as such - is that the Nordic Barnahus model is a step in the right direction in terms of meeting victimised children's needs and legal rights, and that it could be recommended as a promising practice for other countries. At the same time, it is not a quick fix. In light of the book contributions, this chapter discusses the potentials and challenges ofA key message from this chapter - and the book as such - is that the Nordic Barnahus model is a step in the right direction in terms of meeting victimised children's needs and legal rights, and that it could be recommended as a promising practice for other countries. At the same time, it is not a quick fix. In light of the book contributions, this chapter discusses the potentials and challenges of

The present study uses the concept of technological efficacy derived from ecological psychology and design studies to offer an alternative way of analyzing how policy instruments affect change. Reasoning from this, the paper outlines a framework for analyzing policy instruments in terms of their affordances. We define affordances as the means through which an instrument exerts influence on its int

Based on national legislations, Swedish municipal authorities have the responsibility as well as the means to shape their own transport and energy systems and lead the transformation towards fossil fuel free cities. In this report we explore how sixteen Swedish municipalities work toward fossil fuel free visions and goals with a particular emphasis on the urban transport and energy systems. We der