16 research outputs found

    Ueber die L�slichkeit des Calciumtartrats

    Get PDF
    n/

    Genremönster i Ministern har ordet : Regeringar rapporterar om bolag med statligt ägande

    Get PDF
    The article deals with the genre consolidated government accounts of state-owned enter-prises in Finland and Sweden. More specifically, the study is focused on the subgenre the foreword of the responsible minister, which we label Statement from the Minister in anal-ogy with Statement from the CEO in the related genre corporate annual reports. The pri-mary data consist of Statement from the Minister in Finland and Sweden 2007–2016, thus 20 texts. The main point of departure is a genre analysis based on rhetorical moves and steps in Statement from the CEO (Skulstad 1996, 2002). The three moves are Establishing relationships, Maintaining confidence and Reinforcing the relationships. The analysis shows that the three moves and most of the steps are used in both countries. The differ-ences are found in the realisations where strategies, expectations of future and reassur-ance are expressed as much in political terms as in economic terms in the analysed data. In the Swedish data, sustainability is prioritized during the whole period and connected to the political ambition to be a real model. The subgenre has found its form and content in Sweden since it exists in the present format since 1999. In the Finnish data, the variation is wider as the subgenre was introduced as late as 2007. Since it was taken out of use due to a change of the reporting format in 2017, it did not get the chance to institutionalise as a subgenre to consolidated government accounts

    Genremönster i 'Ministern har ordet'. Regeringar rapporterar om bolag med statligt ägande

    Get PDF
    The article deals with the genre consolidated government accounts of state-owned enterprises in Finland and Sweden. More specifically, the study is focused on the subgenre the foreword of the responsible minister, which we label Statement from the Minister in analogy with Statement from the CEO in the related genre corporate annual reports. The primary data consist of Statement from the Minister in Finland and Sweden 2007–2016, thus 20 texts. The main point of departure is a genre analysis based on rhetorical moves and steps in Statement from the CEO (Skulstad 1996, 2002). The three moves are Establishing relationships, Maintaining confidence and Reinforcing the relationships. The analysis shows that the three moves and most of the steps are used in both countries. The differences are found in the realisations where strategies, expectations of future and reassurance are expressed as much in political terms as in economic terms in the analysed data. In the Swedish data, sustainability is prioritized during the whole period and connected to the political ambition to be a real model. The subgenre has found its form and content in Sweden since it exists in the present format since 1999. In the Finnish data, the variation is wider as the subgenre was introduced as late as 2007. Since it was taken out of use due to a change of the reporting format in 2017, it did not get the chance to institutionalise as a subgenre to consolidated government accounts.© 2021 VAKKI ry ja kirjoittajatfi=vertaisarvioitu|en=peerReviewed

    In governments we trust : Enacting trust in Finnish and Swedish state-owned enterprises

    Get PDF
    The Swedish and Finnish states are significant owners of enterprises. In both countries, the results for the state-owned enterprises (SOE) are compiled into an annual report presented to the Parliament. It is a way to report on financial performance as well as a way to build trust and legitimize state ownership. The document is thus a meeting point and place of negotiation foreconomic and political discourse.The aim of this paper is to increase understanding of how trust is enacted on microlevel when governments produce these documents and thus strive to create trust for state-owned enterprises.We analyse and compare the processes of producing these annual reports in Finland and Sweden. The data of the study consist of six interviews with key actors involved in the process of producing the report in Sweden and Finland. In addition, the annual reports from 2014–2018 have been analysed. We apply a mixed-method approach to the data.The process of creating the report is governed by the OECD Guidelines on CorporateGovernance of state-owned enterprises as well as by national guidelines which emphasize the need of consistent reporting annually and writing in a way understandable for the general public. The routines involve individuals as well as agencies which leaves room for interpretations. The study focuses on how the different actors involved in the process interpret and enact the task andhow they justify a particular process, design and genre. Special attention is paid to how UN’s sustainability goals are seen in this context. In a trustworthy report, various expectations are considered as well as the need to construct trust in general. Moreover, the processes in two countries are compared.The analysis describes a process which has not yet been studied. It shows how the international policy has been interpreted and how it is enacted in each country. In the Swedish case the actors combine the practices from corporate annual reports with motivations for state-owned enterprises, for some of them financial targets and for some both financial and societal targets.The corporate annual report serves as a role model for the government report on SOEperformance. In the Finnish case, the process and the genre are strictly steered by the context, i. e. the annual report being a document approaved by the Parliament. The authors of the texts highlight their role as representatives of the owner and as portfolio manager. Apart from that, the process of producing the SOE annual report is not linked to the corporate annual reporting.The study contributes with knowledge about trust building, institutional routines and the interface between financial, societal and sustainability targets

    Federated Identity Management for Research Collaborations

    Get PDF
    This white-paper expresses common requirements of Research Communities seeking to leverage Identity Federation for Authentication and Authorisation. Recommendations are made to Stakeholders to guide the future evolution of Federated Identity Management in a direction that better satisfies research use cases. The authors represent research communities, Research Services, Infrastructures, Identity Federations and Interfederations, with a joint motivation to ease collaboration for distributed researchers. The content has been edited collaboratively by the Federated Identity Management for Research (FIM4R) Community, with input sought at conferences and meetings in Europe, Asia and North America

    Titrimetrische Studien

    No full text

    Ueber die Löslichkeit des Calciumtartrats

    No full text

    Zu der Pr�fung von Wismuthpr�paraten auf Arsen nach dem D. A. B.

    No full text
    corecore