Fredrik Nilsson – författare

The Vodka Sea, så har Östersjön kallats till följd av att smugglare under 1920- och 1930-talet årligen skeppade ut miljontals liter alkohol från olika tyska hamnar. På internationellt vatten möttes dessa av smugglare som i mindre, snabbare båtar förde spriten vidare över gränsen till de skandinaviska länderna. Det finns en del populärkulturella skildringar som bidragit till en romantisering av smugglarna; de var djärva, äventyrliga och ett slags folkliga hjältar som ständigt gäckade myndigheterna. Lokala kustvaktare fick nämligen förlita sig på cyklar, roddbåtar, segelbåtar och sedermera något snabbare motorbåtar medan smugglarna använde sig av en serie moderna teknologier såsom snabba, amerikanska bilar, racerbåtar, telefon och radio. I Spritsmuggling på Östersjön. En kulturhistorisk studie av nätverk i tillblivelse tränger Johan A. Lundin och Fredrik Nilsson bakom myten för att undersöka hur spritsmugglingen organiserades samt hur tillit skapades i nätverk som sträckte sig över nationsgränserna.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

This book provides insights into the hidden role of intuitive expertise in financial decision-making. The authors show and discuss how expertise combined with intuitive judgments positively affect decision-making outcomes. The book builds on the latest academic studies in this emergent field. In combination with the academic perspective, the authors provide a field study that they conducted in the context of mergers and acquisitions (M&As), a common and critical strategic investment for companies. The interviews were carried out with experts and decision-makers in large and successful international companies (i.e., M&A experts, CEOs, CFOs, and board members). The book provides a solid theoretical and empirically based grounding of the topic. In addition, it offers suggestions to practitioners on how they can develop and nurture intuitive expertise in strategic investment decision-making. The report of the field study provides examples and quotes from interviews to visualize findings, thus helping practitioners gain understanding and insights from the text. The authors also discuss the downsides of intuitive expertise, such as biases and flawed decision-making. For scholars, students, and professionals, the book offers a concise and up-to-date summary of an emergent stream of research, exploring how cognition and judgment affect financial decision-making.

A merger or acquisition is usually a challenging endeavor with a single ultimate aim: to create value for the owner. However, stakeholder theory shows how such a narrow and one-sided focus is detrimental to value-creation in general – not only for other stakeholders within and outside the organization, but also for the owner. Especially in a merger or an acquisition, it is evident that there are many groups and individuals who have a stake in the success or failure of a business.So far, the overwhelming majority of research in the field of mergers and acquisitions has focused on the merging organizations, and so researchers have mainly studied internal stakeholder groups, such as employees and managers. This book shows how different stakeholders, internal and external, may play a critical role during a merger or an acquisition process. The book builds on empirical examples that illustrate how various stakeholders play active roles throughout the different phases, and, thus, ultimately affect the outcome and the value formation process of the merger or the acquisition. There is still much debate on how and when to best measure the outcome of a merger or an acquisition. With its comprehensive focus on stakeholders, this volume explores why some mergers and acquisitions fail while others succeed.

Architectural practices worldwide have to deal with increasingly complex design requirements. How do practices acquire the ability to do so? The Changing Shape of Practice provides a handbook of examples for practices that wish to integrate more research into their work and a reference book for students that seek to prepare themselves for the changing shape of practice in architecture. It addresses the increasing integration of research undertaken in architectural practices of different sizes ranging from small to very large practices from the UK, USA, Europe and Asia. The book is organized according to the size of the practices which is significant in that it addresses the different structures and resourcing requirements that are enabled by specific practice sizes, as this determines and constrains the type, scope and modes of research available to a given practice. The practices covered include:Woods BagotPerkins + WillWhiteAECOMUN StudioShop ArchitectsPLP ArchitectureKieran Timberlake3XNONLAZPMLThomas Herzog + PartnersHerreros ArquitectosSpacescapeOCEAN Design Research Association By taking stock of the current shape of practice, the book provides essential information for professional architects who are integrating research into their practice.

Architectural practices worldwide have to deal with increasingly complex design requirements. How do practices acquire the ability to do so? The Changing Shape of Practice provides a handbook of examples for practices that wish to integrate more research into their work and a reference book for students that seek to prepare themselves for the changing shape of practice in architecture. It addresses the increasing integration of research undertaken in architectural practices of different sizes ranging from small to very large practices from the UK, USA, Europe and Asia. The book is organized according to the size of the practices which is significant in that it addresses the different structures and resourcing requirements that are enabled by specific practice sizes, as this determines and constrains the type, scope and modes of research available to a given practice. The practices covered include:Woods BagotPerkins + WillWhiteAECOMUN StudioShop ArchitectsPLP ArchitectureKieran Timberlake3XNONLAZPMLThomas Herzog + PartnersHerreros ArquitectosSpacescapeOCEAN Design Research Association By taking stock of the current shape of practice, the book provides essential information for professional architects who are integrating research into their practice.

This book provides insights into the hidden role of intuitive expertise in financial decision-making. The authors show and discuss how expertise combined with intuitive judgments positively affect decision-making outcomes. The book builds on the latest academic studies in this emergent field. In combination with the academic perspective, the authors provide a field study that they conducted in the context of mergers and acquisitions (M&As), a common and critical strategic investment for companies. The interviews were carried out with experts and decision-makers in large and successful international companies (i.e., M&A experts, CEOs, CFOs, and board members). The book provides a solid theoretical and empirically based grounding of the topic. In addition, it offers suggestions to practitioners on how they can develop and nurture intuitive expertise in strategic investment decision-making. The report of the field study provides examples and quotes from interviews to visualize findings, thus helping practitioners gain understanding and insights from the text. The authors also discuss the downsides of intuitive expertise, such as biases and flawed decision-making. For scholars, students, and professionals, the book offers a concise and up-to-date summary of an emergent stream of research, exploring how cognition and judgment affect financial decision-making.

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry.This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry.This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.

The third edition traces the trajectory of video surveillance technology from its roots to its current state and into its potential future role in security and beyond. For the reader, it is an opportunity to explore what the latest technology has to offer, as well as to gain some insight into the direction that surveillance will take us in the years ahead.The revised edition of Intelligent Network Video is more comprehensive in every area than the first and second editions, printed in over 25,000 copies. There is also a new chapter on cybersecurity, as well as thoroughly revised chapters on cloud and analytics. The book takes the reader on a tour through the building blocks of intelligent network video – from imaging to network cameras and video encoders, through the IT technologies of network and storage and into video management, analytics, and system design.

A merger or acquisition is usually a challenging endeavor with a single ultimate aim: to create value for the owner. However, stakeholder theory shows how such a narrow and one-sided focus is detrimental to value-creation in general – not only for other stakeholders within and outside the organization, but also for the owner. Especially in a merger or an acquisition, it is evident that there are many groups and individuals who have a stake in the success or failure of a business.So far, the overwhelming majority of research in the field of mergers and acquisitions has focused on the merging organizations, and so researchers have mainly studied internal stakeholder groups, such as employees and managers. This book shows how different stakeholders, internal and external, may play a critical role during a merger or an acquisition process. The book builds on empirical examples that illustrate how various stakeholders play active roles throughout the different phases, and, thus, ultimately affect the outcome and the value formation process of the merger or the acquisition. There is still much debate on how and when to best measure the outcome of a merger or an acquisition. With its comprehensive focus on stakeholders, this volume explores why some mergers and acquisitions fail while others succeed.

This book examines the role of strategic risk management (SRM) in the transformation of banks and their customers towards more sustainable business practices. Banks play a particularly important role in this transformation because they have been tasked with redirecting capital flows to sustainable investments.This book has two inter-related aims: to provide the reader with an analysis of the challenges associated with implementing strategic risk management as discussed in the existing literature, as well as to conduct an empirical investigation into SRM implementation in a large European bank headquartered in the Nordic region. The book consists of seven chapters. Chapters 1-3 introduce the main concepts, research questions, and theoretical framework. Chapters 4-6 describe the integration challenges associated with SRM in an empirical context, that is, Nordbank. Finally, Chapter 7 presents key insights and avenues for future research.The book will benefit readers in a variety of ways, including providing an overview of the existing literature, the latest developments in environmental, social, and governance (ESG) regulation, and in-depth empirical insights into an organisation and its management who are currently implementing SRM as part of their sustainable transformation. It is intended for scholars and students in the business and management disciplines, as well as the sub-fields of accounting, finance, and strategic management.

The discipline of architecture is currently undergoing a significant change as professional practice and academia seem to be transforming one another specifically through succinct research undertakings. This book continues the discussion started in The Changing Shape of Practice – Integrating Research and Design in Architecture on architectural offices’ modes of research and lines of inquiry in architecture and how it reshapes practice. The book aims to contribute to the mapping and discussion on research in architectural practice and its transformational impact and gives input to the discussions on where the architectural profession is heading.In this second volume, various research initiatives and modes in architectural practices are portrayed. The book also includes contributions that broaden the scope and put the developments into larger contexts, and present an overview of developments from different regional perspectives and of various social aspects of architecture. It also relates the developments in practice to educational efforts and to initiatives where the more traditional role of architects is challenged.The contributions include chapters by Walter Unterrainer, Anthony Burke, Renée Cheng and Andrea J. Johnson, and Michael U. Hensel, and on the practices atelier d’architecture autogérée, Helen & Hard, MVRDV and The Why Factory, NADAAA & Nader Tehrani, Nordic – Office of Architecture, Schmidt Hammer Lassen, Skidmore, Owings & Merrill, Void, Sarah Wigglesworth Architects, and Älvstranden Utveckling.

The discipline of architecture is currently undergoing a significant change as professional practice and academia seem to be transforming one another specifically through succinct research undertakings. This book continues the discussion started in The Changing Shape of Practice – Integrating Research and Design in Architecture on architectural offices’ modes of research and lines of inquiry in architecture and how it reshapes practice. The book aims to contribute to the mapping and discussion on research in architectural practice and its transformational impact and gives input to the discussions on where the architectural profession is heading.In this second volume, various research initiatives and modes in architectural practices are portrayed. The book also includes contributions that broaden the scope and put the developments into larger contexts, and present an overview of developments from different regional perspectives and of various social aspects of architecture. It also relates the developments in practice to educational efforts and to initiatives where the more traditional role of architects is challenged.The contributions include chapters by Walter Unterrainer, Anthony Burke, Renée Cheng and Andrea J. Johnson, and Michael U. Hensel, and on the practices atelier d’architecture autogérée, Helen & Hard, MVRDV and The Why Factory, NADAAA & Nader Tehrani, Nordic – Office of Architecture, Schmidt Hammer Lassen, Skidmore, Owings & Merrill, Void, Sarah Wigglesworth Architects, and Älvstranden Utveckling.

Research in the creative fields of architecture, design, music and the arts has experienced dynamic development for over two decades. The research in these practice- and arts-based fields has become increasingly mature but has also led to various discussions on what constitutes doctoral proficiency in these fields. The term ‘doctorateness’ is often used when referring to the assessment of the production of doctoral research and the research competence of research students, but in architecture and the arts, the concept of doctorateness has not yet attained a clearly articulated definition. The assessment of quality has been practiced by way of supervising, mentoring and the evaluation of dissertations but much less discussed.This book offers perspectives on how to qualify and assess research in architecture, music and the arts. It creates a broader arena for discussion on doctorateness by establishing a framework for its application to creative fields. The book is grouped into three sections and includes contributions from international experts in the various fields working in Australia, Belgium, Brazil, Canada, Norway, Sweden, Switzerland, Spain, the Netherlands and the UK. The first section offers general frameworks for further conceptualising doctorateness in the fields in question. It is followed by a section that describes and discusses various experiences, concerns and visions on the production and assessment of doctoral research reporting from doctoral programmes in different stages of development. The third section includes future-oriented perspectives on knowledge-building processes, and asks how the ongoing, profound changes in academia could influence the concept of quality in both doctoral process and product. The book presents different perspectives on research assessment practices and developments of relevant criteria in the practice-based and creative fields of architecture and the arts. The contributions propose ways of framing this issue conceptually, show the need for awareness of the specific context and tradition programmes develop and give proposals for various potential trajectories for the future.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

Research in the creative fields of architecture, design, music and the arts has experienced dynamic development for over two decades. The research in these practice- and arts-based fields has become increasingly mature but has also led to various discussions on what constitutes doctoral proficiency in these fields. The term ‘doctorateness’ is often used when referring to the assessment of the production of doctoral research and the research competence of research students, but in architecture and the arts, the concept of doctorateness has not yet attained a clearly articulated definition. The assessment of quality has been practiced by way of supervising, mentoring and the evaluation of dissertations but much less discussed.This book offers perspectives on how to qualify and assess research in architecture, music and the arts. It creates a broader arena for discussion on doctorateness by establishing a framework for its application to creative fields. The book is grouped into three sections and includes contributions from international experts in the various fields working in Australia, Belgium, Brazil, Canada, Norway, Sweden, Switzerland, Spain, the Netherlands and the UK. The first section offers general frameworks for further conceptualising doctorateness in the fields in question. It is followed by a section that describes and discusses various experiences, concerns and visions on the production and assessment of doctoral research reporting from doctoral programmes in different stages of development. The third section includes future-oriented perspectives on knowledge-building processes, and asks how the ongoing, profound changes in academia could influence the concept of quality in both doctoral process and product. The book presents different perspectives on research assessment practices and developments of relevant criteria in the practice-based and creative fields of architecture and the arts. The contributions propose ways of framing this issue conceptually, show the need for awareness of the specific context and tradition programmes develop and give proposals for various potential trajectories for the future.

Continuing in the tradition of the bestselling first edition, this book examines networked surveillance video solutions. It provides the latest details on industry hardware, software, and networking capabilities of the latest cameras and DVRs. It addresses in full detail updated specifications on MPEG-4 and other digital video formats, resolution advantages of analog v. digital, intelligent video capabilities, frame rate control, and indoor/outdoor installations factors. New chapters include cloud computing, standards, and thermal cameras.

Strategic management control differs from traditional management control in several important respects. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Strategic management control differs from traditional management control in several important respects. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

This book offers novel insights into how expert fund managers—those who demonstrate superior performance over the long term—make their judgments and decisions. It is often claimed that actively managed funds create value for investors by making more informed decisions. The general idea is that experts make judgments and decisions that will outperform passively managed funds, i.e., the market. Although such claims seem reasonable, many actively managed funds do not consistently beat the market. Additionally, it is argued that the fees charged by actively managed funds are too high relative to the value they provide. However, some assert that certain fund managers do outperform the market in the long term. Regardless of the position one takes, there is a clear need to critically examine and discuss the concept of fund management expertise.The book also explores how recent and significant societal developments, such as sustainability, artificial intelligence, and multiple accountabilities, are shaping the nature of expertise today and how it might evolve in the future. The book draws on both earlier research on expertise and recent publications related to business and accounting, as well as insights from new empirical studies. It appeals to both scholars and professionals in finance wanting to learn about capital markets and fund management.

This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control.

This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control.

This book is about competitive advantage and how it is created at the company level. It is based on the premise that the alignment of strategies and control systems affects the firm's chances of successfully positioning itself in its chosen arena of competition. The firm is in a better position to concentrate on activities that create value for the customer if its strategies and control systems are mutually consistent and adapted to expected external demands. The authors believe that the co-ordination and integration of strategies and control systems will provide a necessary, and long-overdue, expansion of knowledge in the area.

This book is about competitive advantage and how it is created at the company level. It is based on the premise that the alignment of strategies and control systems affects the firm's chances of successfully positioning itself in its chosen arena of competition. The firm is in a better position to concentrate on activities that create value for the customer if its strategies and control systems are mutually consistent and adapted to expected external demands. The authors believe that the co-ordination and integration of strategies and control systems will provide a necessary, and long-overdue, expansion of knowledge in the area.

How should firms’ control systems be designed and used to formulate and implement strategies that will contribute to competitive advantage and sustained high performance? This book offers some thought-provoking suggestions.  It contains empirical studies of such diverse manufacturing enterprises as Atlas Copco, Electrolux, Saab, Scania, SCA Packing and Volvo, as well as an insurance company and two chamber orchestras. All firms and organizations presented offer interesting and exciting insights, each in a specific way and each with a fascinating history. The book presents research on the relationship between strategy, control and competitive advantage over extended periods and at several strategic levels, while also taking into account the existence of multiple control systems in a single firm or other organization. Readers are offered an in-depth look into how changes in the environment lead to adjustments in strategies and control systems. It is shown, in addition, how difficult and challenging it can be to implement these changes, and why such efforts are not always successful. But perhaps most importantly, the book conveys an in-depth understanding of how strategies and control systems affect competitive advantage and performance. In both its coverage and focus, the book is unique. Not only does it provide valuable contributions to the research field of strategy and management control; it also represents a substantial commitment in terms of resources and involvement over an extended period. The book is highly recommended to researchers, practitioners, graduate students and all others interested in this area.

How should firms’ control systems be designed and used to formulate and implement strategies that will contribute to competitive advantage and sustained high performance? This book offers some thought-provoking suggestions.  It contains empirical studies of such diverse manufacturing enterprises as Atlas Copco, Electrolux, Saab, Scania, SCA Packing and Volvo, as well as an insurance company and two chamber orchestras. All firms and organizations presented offer interesting and exciting insights, each in a specific way and each with a fascinating history. The book presents research on the relationship between strategy, control and competitive advantage over extended periods and at several strategic levels, while also taking into account the existence of multiple control systems in a single firm or other organization. Readers are offered an in-depth look into how changes in the environment lead to adjustments in strategies and control systems. It is shown, in addition, how difficult and challenging it can be to implement these changes, and why such efforts are not always successful. But perhaps most importantly, the book conveys an in-depth understanding of how strategies and control systems affect competitive advantage and performance. In both its coverage and focus, the book is unique. Not only does it provide valuable contributions to the research field of strategy and management control; it also represents a substantial commitment in terms of resources and involvement over an extended period. The book is highly recommended to researchers, practitioners, graduate students and all others interested in this area.

Business administration is a scientific field described as complex, diverse, and eclectic. Acknowledging the multiplicity of the field and the many challenges faced by students of business administration, there is a need for a book on theories and perspectives and how they can be applied. This book outlines a broad set of contemporary and frequently used theories and perspectives.Based on a selection conducted through a survey and discussions with colleagues, sixteen theories and perspectives are presented by the contributing authors. The book covers both a tradition based on the assumption of economic man and the more interpretivist-oriented traditions. It addresses undergraduate and graduate students who want to apply a specific theory or perspective to study phenomena within the field of business administration research.

Vi lever i organisationer. Från förskola via skola till jobb i företag eller offentlig förvaltning, som medlem eller förtroendevald i föreningar, patient i vården eller boende på ett seniorhem. Alla dessa organisationer använder resurser för att klara sina uppdrag, ge resultat och skapa nytta. Ekonomistyrning är en förutsättning för att de ska lyckas. Som anställda, kunder och medborgare behöver vi därför förstå hur ekonomistyrningen kan utformas och användas.Tekniker som budget och internpriser har beskrivits i många böcker. I den här boken vidgas perspektivet till att även tala om ansvar, hur organisationer utformas och hur värderingar styr. Är krav och mål förenliga med varandra och med det professionella ansvar medarbetarna känner?Ekonomistyrning handlar om hur vi använder och inriktar våra resurser för att nå mål. Även i välskötta företag kan styrningen oftast förbättras. Debatten om kvalitet i vården eller resultat i skolan gäller också hur vi styr: vem som bör avgöra vad, och vad medarbetarna uppmuntras att göra. Det här är något som vi alla möter dagligen. Det här är ekonomistyrning.