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Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs

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

Conformational change of complement proteins C3 and C4 induced by methylamine: An X-ray scattering study

Analysis of X-ray scattering data from dilute solutions of the complement proteins C3, C4 and C5 yields the radii of gyration 4.5, 4.25 and 4.8 nm, and the maximum distances within the molecules (Dmax) of 18, 14.5 and 14 nm, respectively. The X-ray data of C4 are compatible with the scattering from one single triaxial body represented as an elliptic cylinder with the semiaxes 5.6 and 2.1 nm and a

Programkoordinatorn som interface : Om att odla kvalitet och praktikgemenskap vid universitetet

This report discusses the role of the program coordinator in a faculty where the organisation of connected and integrated courses in bachelor programmes is a fairly new phenomenon. In the Faculties of Humanities and Theology at Lund University there has been a strong tradition to design an individual bachelor exam by combining independent courses. During the last ten years an increasing number of