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  • Hillenfjärd, Oskar
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Kaiser, Heidi
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsredovisning: En kvantitativ studie på företagsfaktorer som påverkarmängden CSR-upplysningar i svenska företag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today there is an increasing amount of pressure on companies to take more social responsibility, often called Corporate social responsibility (CSR). In order for companies to be considered legitimate, they must comply with society's social norms, values ​​and expectations, which, according to the legitimacy theory, is believed to be a strong driving force for companies to increase their scope for voluntary CSR disclosures. The term CSR is closely related to corporate responsibility in society, which can be divided into three areas of economic, environmental and social responsibility. Gamerschlag, Möller and Verbeeten (2011) are some of the many researchers who have studied why German companies voluntarily increase the scope of sustainability reporting in their public reports. Through a quantitative survey of Swedish publicly traded companies, the purpose of this study is to investigate whether different business determinants affect the amount of CSR information. To calculate the amount of CSR information, the number of keywords in the companies sustainability reports has been counted. All the collected data was analyzed by a correlation analysis and a multiple regression analysis. The independent variables investigated were profitability, visibility, ownership structure, and for control variables the study used size and industrial sector. The multiple regression analysis shows a significant positive correlation between the amount of CSR disclosures and the company's visibility as well as the ownership structure. This study can not assure that profitability is related to the amount of CSR information.

  • Gallardo-Fernandez, Gloria L.
    et al.
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Environmental Science.
    Saunders, Fred
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Environmental Science.
    “Before we asked for permission, now we only give notice”: Women’s entrance into artisanal fisheries in Chile2018In: Maritime Studies, ISSN 1872-7859, E-ISSN 2212-9790, Vol. 17, no 2, p. 177-188Article in journal (Refereed)
    Abstract [en]

    Small-scale fisheries (SSF) in the Global South are increasingly subjected to the internationalisation of food systems. Guided by a feminist political ecology approach, we examine how gender relations and power structures within SSF are changing through policy interventions and market linkages. Chilean women working in SSF have traditionally been unregistered direct producers. Since the early 2000s, however, women have formally entered as fishers within this hitherto male-dominated space. Today, women constitute almost a quarter of artisanal fishers in Chile. While women have become more visible, among others, in their engagement in territorial use rights in fisheries (TURFs), little research attention has been paid to women’s roles within SSF. We redress this shortfall by examining the struggle to obtain TURFs by an all-women seaweed gatherers union in Coliumo (Bio-Bio Region, Chile). Using participatory research tools, we describe key gendered interactions and events over a local struggle for resources. Our findings show how closely related episodes of cooperation and conflict were involved in realising TURFs, which included differently-gendered relationships. While the women implicated in formalising fishing entitlements accrued individual benefit and enhanced their collective standing, the conflict left a deep scar among women in the community.

  • Österberg, Bodil
    et al.
    Södertörn University, Teacher Education.
    Storm Gillberg, Jenny
    Södertörn University, Teacher Education.
    Eleverna och den geologiska tiden: Museipedagogers arbete ur ett designteoretiskt perspektiv2016Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    This study aims to apply a design theoretical perspective on museum educators in a natural sciencemuseum to see which didactic choices they make. This study proceeds from the following questions:

    How is the scientific content of the exhibition orchestrated? Which semiotic resources do the museum educators uses? How do the museum tutors reason for their didactic choices?

    The study is based on seven observations of five different museum educators teaching seven different classes in the younger ages in one specific exhibition. It is also based on one interview with three of the museum educators. The design theory of learning, which is the theory that this study is analysed through, is mostly based on the studies by Staffan Selander and Gunther Kress (2010). The result of the investigation shows, in short, that the scientific content is orchestrated like a journey through time where different sceneries represent the geological ages of the earth. The museum educators uses a combination of multiple semiotic resources. The interview showed what the museum educators wanted to be the key words in their teaching: understanding, curiosity, desire, to arouse interest and willingness to take on the science glasses and ask yourself questions like 'How can you know that?' and 'How can you find out?'.

  • Jernberg, Liza Matilda
    Södertörn University, School of Historical and Contemporary Studies, Ethnology.
    Konsten att/som vara i Vara: En diskursteoretisk studie av offentlig konst, motstånd och identitet2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In this thesis I have studied the conflicts that arose in Vara when the municipality ordered a sculpture by the artist Katharina Grosse in collaboration with The National Swedish Public Art Council and the Swedish Transport Administration in 2012. The aim of the study is to analyze the meaning-making of the sculpture as a process determined by social negotiations concerning variables such as identity, societal hierarchies and education. The material is foremost consisting of interviews with employees from The National Swedish Public Art Council and Vara municipality, a local objector whom organized a protesting Facebook group and a local newspaper journalist. The material is analyzed with discourse theory in order to examine how the discourses about public art are characterized in a local context today and how its meaning continually is being constructed and reconstructed through this. By studying the resistance and critique against The Blue Orange in Vara as local fragments of a more global context the analysis also targets how the practices and meaning-making of art in the public domain are conditioned by political ideologies and societal structures such as the neoliberal market, economic growth and competition.

    The protesters and protagonists of the art work places the sculpture in different narratives about the municipality where the municipality is either described as something progressing; moving from a state where something is lacking, or as something with a fixed identity and already defined. The latter narrative is used by those who criticize the art work because it does not reflect their perceived shared identity while the former motivates the advocates who want to create a more distinct municipal identity, a branding of sorts, to attract tourists and stimulate economic growth. These narratives demonstrates how debates revolving art works and the public domain can bring up articulations and everyday experiences of power structures, citizenship and societal norms.

  • Beckman, Stellan
    Södertörn University, School of Historical and Contemporary Studies, Ethnology.
    Vit men inte svensk: Andra generationens sverigefinnar i den svenska vithetens marginal2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The following thesis explores the racialisation of second generation sweden finns in contemporary Sweden. This is done by applying a theoretical framework from critical race and whiteness studies on 8 interviews with second generation sweden finns. Especially the concept of the margins of whiteness has been of importance for the following study, which allows the analysis to consider both marginality and privilege.    

    The analysis focus on the intersection of the variables of ethnicity, class and race, which allows the racialised position of the 8 informants in the study to be outlined. While the themes of ethnicity and class have ocurred in previous research, the study of race and in particular whiteness, have yet to be applied on sweden finns.    

    As will be revealed through the analysis, there are good reasons to consider Sweden finns as belonging within the margin of swedish whiteness. While there are signs that sweden finns have a position of marginality within swedish society the informants in this study can pass for swedes thanks to being racialised as white in everyday contexts.

  • Andersson, Linda
    et al.
    Södertörn University, School of Social Sciences.
    Eriksson, Josefine
    Södertörn University, School of Social Sciences.
    Revisionens värde: En kvalitativ studie om medelstora företags syn på värdet av revision2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Krav på revision blev inskrivet i den svenska lagen år 1895 där det stod föreskrivet att ett bolags räkenskaper och styrelsens förvaltning ska granskas av revisorer. Med tiden har lagarna utökats och blivit fler och berör revision, rådgivning, utredningar etc. De senaste åren har synen på revisionen förändrats dramatiskt. Företagsskandaler runt om i världen är orsaken till detta. Som en följd av skandalerna har revisorernas ifrågasatts för sin roll som försvarare av allmänhetens intresse vilket har lett till en stor debatt. Revisionsprofessionen har ifrågasatts men trots det menar Riksrevisionen att revision har ett betydande värde. Det finns tidigare forskning som visar på vilket värdet revision medför. Vi fann det därför intressant att undersöka vilka värdekomponenter medelstora företag ser med revision.

    Denna studie syftar till att undersöka och öka förståelsen för hur medelstora företag ser på värdet av revision.

    Studien har en kvalitativ ansats och det empiriska underlaget har samlats in genom fem personliga intervjuer. Respondenterna är de olika företagens ekonomi- eller redovisningsansvarige, då det är denne som har den huvudsakliga kontakten med företagets revisor och har därmed mest kunskap om vilka värden revisionen medför.

    Resultatet av studien visar att samtliga av de undersökta företagen anser att revision medför ett värde till företaget. Försäkring, försäkran och kvalitetsstämpel är de värdekomponenter som de undersökta företagen ser som det främsta värdet av en revision. Sammanfattningsvis anser alla de undersökta företagen att värdet med revisionen överstiger dess kostnader, och skulle trots inte någon lagstadgad skyldighet, ändå frivilligt välja att använda revision. 

  • Südow, Emil
    Södertörn University, Teacher Education.
    Skolfilmslandet Sverige: En historisk undersökning av argumentationen för skol- och bildningsfilm på 1920-talet2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The focus of this thesis is to analyze the monthly magazine Tidskrift för svensk skolfilm och bildningsfilm (magazine for Swedish Educational Movies and Learning Movies) in the startup years of the magazine from 1924-1926. I use three theoretical concepts from sociology professor Tomas Gieryn called epistemic authority, credibility contest and the larger sum of the two - boundary work - to examine how the magazine argues for educational movies. My line of questioning is firstly: How does the magazine argue for and describe educational movies, and secondly: How does the magazine argue to be a part of the advancement of society? In my historically interpretation of the source material I find six themes. The first is movies seen as the foremost form of visually pedagogy (åskådningspedagogik), which was a highly rated educational phenomenon in the early 20th century. In short, the magazine argues that no other educational material such as books or oral learning affected the students as much as movies. Therefore, the school should use educational (nonfiction) movies on a broader scale. The second theme is that movies make the school subjects more interested, and therefore the students will be more motivated to learn. The third theme of arguing I have found in the magazine is that movies can be used as a historical time capsule for later generations. These three themes are especially aiming to answer my first question in the thesis. The other three highlights my second question. As the fourth theme I see Gustaf Berg, the publisher and headman of the magazine, and the magazine itself as pioneers for the mission of greater use of educational movies. In addition, the magazine also argues that the biggest Swedish movie company Svensk Filmindustri (SF), should be seen as an ally to the cause of spreading the educational movies. The fifth theme I have found is that a group Bildningsfilmens vänner (The Friends of Educational Movies) appear frequently in the magazine. They act both as writers and audience and are described in the magazine with utmost positive metaphors. I see the group as a created and imagined society that help the cause gaining credibility. The last theme is that the magazine describes itself and its writers as international versed, which is used to further improve the image and credibility of the magazine and the boundary work it does.

    My conclusion is that all six themes show that the magazine use itself and its headman Berg as a rhetorical platform to argue from, to gain higher credibility for educational movies.

  • Thorén, Erik Johan
    Tracing Cyclic Impact of Boom and Recession Periods Correlated to Health Care Markers: A quantitative analysis of healthcare utilization related to economic boom and bust2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    At the core of this research is the question is: Is recession good for your health? The purpose of the research served to form a theoretical framework to support the concept that recession is not good for one’s health, but in fact creates a trend where individuals need health care more than in boom periods. There is also the concern that due to economic downturn even in Nordic nations, citizens do not receive health care out of concern for the expense or detriment to employment. The hypothesis of this research remains: Yes, recession has a negative impact upon health for individuals experiencing such conditions.

    The study builds the thesis and hypothesis that recession is bad for one’s health due to the extra stress of economic downturn and loss to gross domestic product. The countries included in this analysis were Austria, Belgium, Denmark, Finland, France, Germany, the Netherlands, Sweden, and the United States. Literature and case study evidence supports the connection between recession being bad for an individual’s health with regard to how such loss of employment and opportunities also forms gaps between individuals. Literature as well as data results support the concept of recession being bad for one’s health because of greater disparity forming in Western nations, but also specifically the United States. Methodology and research design points to a platform design where the approach is strictly quantitative.

    Data collection for this project focused on searching the Eurostat and OECD databases within the time range of the recession period where collection procedures focused on gathering information about Nordic countries. The countries included in this analysis were Austria, Belgium, Denmark, Finland, France, Germany, the Netherlands, Sweden, and the United States. Specific variables for testing to prove or disprove the core problem statement focused on Nordic countries’ gross domestic product or GDP to be compared with the average amount of physicians visits and income factors for those citizens. By testing for these factors concerning health care trends during recession, one was able to find a correlation between the recession having a negative impact upon health. This indeed tests the hypothesis of: Is recession good for your health? The answer is a definitive: No, recession is not good for your health and in fact, negatively impacts health of individuals experiencing recession.

  • Wallin Lindström, Hanna
    Södertörn University, Teacher Education.
    "Värdegrunden är det andra benet i skolan värld": En kvalitativ intervjustudie om demokrati och värdegrund i skolan2018Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats syftar till att undersöka lärare inom det samhällsvetenskapliga fältets syn på demokrati och värdegrund. Empirin för studien har införskaffats genom semistrukturerade intervjuer som har genomförts med fyra stycken olika lärare som alla är verksamma inom den svenska gymnasieskolan och undervisar inom de samhällsvetenskapliga ämnena. Det teoretiska ramverk som jag har använt mig utav är fenomenologi, vilket då även är en stark del utav mitt metodval.

    Studien visar att det förekommer både likheter och skillnader i lärares syn på demokrati och värdegrund. Exempelvis så är informanterna överens om att delaktighet är nyckeln till framgång, både i skolan men även efteråt. Dessutom visar resultatet en skillnad i deras syn på skolans värdegrund. En del av informanterna ger uttryck för en mer ”levande” syn på värdegrunden där det får bli en del av undervisningen men även en del utav lärarens relation till sitt yrke. Medan andra ser det som ett stelbent dokument som lärare ska kunna utantill utan större reflektion eller påverkan till dennes praktik. Dock finns det en tendens till mer likheter än skillnader, speciellt inom synen på demokrati och skolans roll i det demokratiska samhället.

  • Sundström, Caroline
    Södertörn University, Teacher Education.
    Ämnesbegrepp i samhällskunskap: En undersökning om användandet av ämnesbegrepp i två samhällskunskapsböcker för årskurs 1-32018Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to investigate and compare two textbooks used in social studies teaching when it comes to the use of subject concepts. The questions to be answered are:

    • What subject concepts can be found in each learning material? How many different subject concepts are present and how often are they used?

    • What is done to explain these subject concepts for the reader? How many of the total amount of subject concepts are explained?

    The methods used to answer these questions where both quantitative content analysis and qualitative text analysis. The results showed that the two textbooks had some subject concepts in common and other subject concepts that separated the textbooks. Textbook 1 contained a few more subject concepts than textbook 2 but used less times than textbook 2. To explain the subject concepts the textbooks used different methods which in this study have been divided into five categories. The result also showed that both textbooks contained equal amounts of subject concepts that were not explained to the reader.

  • Lundstjälk, Frida
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Tranehed, Camilla
    Södertörn University, School of Social Sciences, Business Studies.
    Arbetsrelaterad stress: En fallstudie om arbetsrelaterad stress hos ett svenskt fastighetsbolag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Work-related stress can be either positive or negative, but the difficulty is to create a balance between demands at work, control at work and social support. High demands at work can both motivate, but at the same time result in excessive workload if the individual does not have enough control and support. In the real estate sector, it is insufficient with studies among work-related stress and by that it is interesting to investigate that sector. The purpose of this study is to examine and get an insight of the work related stress at the real estate company Kungsleden. The study is based on the “Job demand-control-support” model, which explains the relationship between psychological demands at work, control at work and social support and how it affects the stress level. In addition to this, the study also aims to investigate how the management is working with preventing work related stress. To be able to explain the purpose of the study, a method triangulation was conducted, in form of a questionnaire and interviews. The questionnaire received 34 answers and nine interviews were conducted. The result from the questionnaire show that the majority are positively stressed and are experiencing high work demands, high levels of work control and high levels of social support. Furthermore, the interviews presented that the management are actively working to prevent work-related stress at Kungsleden to create a health-promoting workplace.

  • Fiedler, Marielle
    et al.
    Södertörn University, School of Social Sciences.
    Uney, Cecilia
    Södertörn University, School of Social Sciences.
    Bitcoin i kassan: En kvalitativ studie om Bitcoin som betalningsmedel2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The digital currency Bitcoin has attracted a lot of attention lately, partly because of its high volatility and rising popularity. The purpose of this study was to find out why companies have chosen to implement and accept Bitcoin as a payment method. Furthermore, investigate what costs and benefits companies experience from accepting Bitcoin as a means of payment, as well security concerns and risks related to Bitcoin. The scientific method of observation used to gather information was through qualitative research where interviews were conducted with six different companies that accepts Bitcoin as a means of payment. The study's results indicate that there are several factors that lead to companies choosing to implement Bitcoin as a payment method. It is perceived to be of high level of security as well the risks associated with Bitcoin are not perceived to be major among the respondents. The result showed that the costs of accepting Bitcoin as a means of payment are low for companies but unlike previous studies, it showed very high transaction fees for consumers.

  • Kovacic, Adrian
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lenell, Andreas
    Södertörn University, School of Social Sciences, Business Studies.
    Dold marknadsföring på sociala medier: En kvalitativ studie om konsumenters attityder mot influencers dolda marknadsföring på sociala medier och de ageranden dessa attityder leder till2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to gain an understanding of the link between attitudes and actions to influencers’ undercover marketing in social media from a consumer perspective, as this is lacking in today's research.

    Theoretical reference frame: The study uses theories, concepts and previous research that are within the field of the study. These include: Attitudes to Advertising -The Attitude Model, The Functional Attitude Theory and Word-of-Mouth.

    Method: The study is based on a qualitative method in the form of semi-structured interviews. The interviews consisted of four different themes based on seven questions. Respondents have been selected using an non-probability selection. A total of 14 respondents participated in the survey.

    Results: The results indicate that respondents either have a negative or a positive attitude towards influencers’ undercover marketing in social media. The actions the respondents make when they come into contact with the phenomenon is that they either buy or do not buy the product that is presented. Further actions respondents make is seeking information about the products, stop following the influencers and spreading negative or positive information to other consumers.

    Conclusion: The conclusion is that consumers have different attitudes towards influencers undercover marketing in social media and depending on their preconceptions of undercover marketing, their actions differ. Consumers with a positive attitude to the concept usually buy the product and spread positive Word-of-Mouth to other consumers. Consumers who on the other hand have a negative attitude towards influencers undercover marketing in social media tend to refrain entirely from a purchase and spread negative Word-of-Mouth to other consumers.

  • Roumeliotis, Maria
    et al.
    Södertörn University, School of Social Sciences.
    Persson, Patrik
    Södertörn University, School of Social Sciences.
    Kvalitet i bemanningsbranschen: En kvalitativ fallstudie om ISO-kvalitetsstandarder i bemanningsföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Due to increased demands that staffing companies should be quality certified according to ISO, the concept of quality has gotten a whole new meaning. This has resulted in customer satisfaction being the primary focus in the staffing industry. The discussion lies in how staffing companies guarantee satisfied customers when quality requirements are also higher for the manning industry's customers than in any other industry.

    Aims: This study aims to achieve a deeper understanding why and how a staffing & recruitment agency implements ISO-quality standards and how their coworkers perceive said standards. 

    Theory: The study is based on institutional theory, new institutional theory and Rövik's description of administrative reforms as well as the tool perspective and the symbol perspective. The chapter ends with the theory of total quality management. 

    Methods: A qualitative approach in which interviews with three quality managers and three operational staff at a staffing company were conducted to collect data for the study.

    Conclusion: The study shows that staffing & recruitment agencies implements quality assurance systems, more specifically ISO, to survive the competition. This is due to that the agencies have to adapt to current norms and values in their social context to be seen as legitimate. Among today's norms are the environmental- and quality-certificates ISO 9001 and ISO 14001.

  • Berg, Pia
    Södertörn University, School of Culture and Education, Centre for Studies in Practical Knowledge.
    Att ta sin plats bland hanarna: ett arbete om överlevnadsförmågor, normer och genus2016Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    In this essay I make an attempt to define the abilities that helped me in my antisocial choices that as a woman to become a decorator and throw me into the male construction industry. I use the metaphor of the wolf pack, which may symbolize hierarchies, norms, and even gender. What helped me to take my place among the males? Is it practical knowledge to deal with new antisocial environments, or what is it? I have not only survived, but also survived in the industry. In the pursuit of abilities and its knowledge of relevance, I analyse different stories from my 25 years in the profession and how I 've handled it encountered. These abilities I have then analysed on the basis of gender and Aristotle and Nussbaum's concept of knowledge, mainly Fronesis and various virtues. All in a try to see if it has to do with knowledge to survive in unfamiliar terrain.

  • Werner, Ann
    et al.
    Linnéuniversitet.
    Hoffart, Amund Rake
    Örebro universitet.
    Lundberg, Anna
    Linköping universitet.
    Økland, Jorunn
    Norska institutet i Aten, Grekland.
    Constructing Terminology and Defining Concepts for Gender Studies in Norway and Sweden2018In: NORA: Nordic Journal of Feminist and Gender Research, ISSN 0803-8740, E-ISSN 1502-394X, Vol. 26, no 2, p. 142-153Article in journal (Refereed)
    Abstract [en]

    This position paper is written by four key researchers from two projects (one in Norway and one in Sweden) aiming to define and discuss terms and concepts in Gender Studies. It is inspired by the concept of dialogue as a method of academic writing and discusses the methods, results, challenges, and choices made in the two projects. While they both aimed to create and discuss a vocabulary for Gender Studies and gender research, the projects took shape from different approaches, and produced different results. In this position paper, we want to discuss the meaning of doing conceptual work and deciding on definitions of terms. Our aim is not to determine which approach is “better”, but rather to understand how the field of Gender Studies and gender research is being built.

  • Haager, Johan
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Suen, Wan-Long
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsredovisning i börsnoterade casino- och nätspelföretag: en komparativ studie om företags ansvarsföretagande för att stävja spelberoende2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problematization: The increased availability of casino and sport games online has a complicated relationship to problem gaming. For companies in the European Union, a sustainability report must be established if a company has an average of 500 employees during the year. It is expected that companies that are running as an online game operator also reports its work in restraining gambling problems, something that earlier has been optional to account and have made the comparability of sustainability reports problematic.

    Purpose: The purpose of this study has been to, between companies, compare the reporting of the social responsibilities over time to comprehend the effects of global guidelines and directions within sustainability reporting.

    Frame of reference: Earlier studies about sustainability reporting within online casino companies have been used in combination with the legitimacy theory and the institutional theory to analyze the quantitative data.

    Method: The study has been issued from a quantitative approach and the data has been collected from six listed companies who have established a sustainability report for the years 2013-2017. Sentences have been quantified, interpreted and given a score from a coding manual.

    Results: Most of the companies in the study has developed its reporting of the social responsibilities during the years. All companies appear to write in a positive way about the negative aspects in connection to problem gaming. The result shows that it is hard to compare companies’ sustainability reports because of the difference in the information, something that earlier studies in the field points out.

  • Juma, Abid
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Sarkar, Leonardo
    Södertörn University, School of Social Sciences, Business Studies.
    IFRS 15 - Ny intäktsredovisningsstandard2018Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The development of a new revenue recognition standard IFRS 15, began after a number of scandals that showed problems with the traditional approach of recognizing revenues. The comprehensive revenue standard has arisen many discussions of how the standard will impact the accounting of enterprises.   

    Purpose: The purpose of this study is to understand why revenue streams gets affected and not gets affected of the transition to IFRS 15.   

    Method: The data for this study has been collected, through a quantitative research. The data has mainly been collected from the company´s annual reports 2017. The Q4 reports for 2017 has for some companies been used as a complement to the annual report. The study contained all Large Cap companies listed at Nasdaq Nordic STO.  

    Results: Of a total of 95 companies, 19 companies showed that they had a quantifiable effect of the new revenue standard. 75 companies reported that they would not have a quantifiable effect of the new standard, while one company was a loss for this study.  

    Conclusions: The new revenue standard has meant that companies need to observe a focus on control, which determines the timing of the revenue recognition. In this study, it is not possible to assess whether the characteristics of specific revenue streams have been the basis of the quantifiable effect that IFRS 15 has given, but this has rather been determined by the distributed transaction price on performance commitments, which set the value of the contract.

  • Cederkäll, Jacob
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Karlsson, Rickard
    Södertörn University, School of Social Sciences, Business Studies.
    Att säkra eller inte säkra: En kvantitativ studie om säkring av transaktionsexponering med valutaderivat2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With an increasingly globalized world of multinational firms dominating the global market, firms have discovered the impact of transaction exposure on their business. To handle the risk, firms can hedge their transaction exposure with currency derivatives. This paper aims to determine and explain what variables, beyond the size of the transaction exposure, affect firms’ usage of currency derivatives for hedging purposes. Previous research shows a divided estimation of what underlying causes. The variables studied to explain the usage of currency derivatives are industry affiliation, size of firm, geographical dispersal and profitability. With a sample size of 70 major Swedish internationally active non-financial firms, a multiple regression analysis was constructed to potentially demonstrate causality. To create a method triangulation, an interview with a currency derivatives expert was conducted as a complement to the quantitative strategy. The result of this paper indicates that industry affiliation possibly affects firm’s usage of currency derivatives for hedging purposes, however none of the studied variables show a sufficient statistical significance to prove a causality.

  • England, David
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Mikaelsson, Elin
    Södertörn University, School of Social Sciences, Business Studies.
    Effects of inflation adjustments on IFRS Financial Reporting in Brazil: -A comparative study of nine companies for the accounting years of 2015 and 20162018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. The IASB have therefore established IAS 29 – Financial Reporting in Hyperinflationary Economies to tackle the accounting problems that occur during high inflation. IAS 29 states that a company’s financial statements shall be expressed in the current value unit at the end of the reporting period. Criticisms against historical cost accounting are particularly that no consideration is taken to decreased purchasing power in a country when inflation is rising and that historical cost accounting during high inflation results in companies overvaluing their net income. Thus, as a consequence, companies pay out an excessive dividend from their owners’ equity which, in turn, erodes the companies’ operative capacity. Critics mean that this is negative from a capital maintenance perspective and that dividends should only be paid out to the point the company’s purchasing power remains intact.

    Previous studies have been conducted in the USA, Israel and Zimbabwe in order to illustrate the problems that occur with historical cost accounting. A study made by Parker in USA 1977, shows a significant difference in the financial reporting after adjusting for inflation. This means that even an inflation rate of 11,8% must be considered when preparing the financial statements. No studies have, to the authors knowledge, been done on Brazil. A country, which during 2015 and 2016 had an inflation rate between 6,2% and 10,7% and during the years 1980-1996 had hyperinflation. The study examines how nine Brazilian companies’ respective income statements and partial balance sheets, established according to IFRS and historical cost accounting, are affected by price level accounting. The study’s results confirm, just as Parkers study, that the differences for different financial measurements and ratios are small on an aggregated level for all companies but that larger differences occur between individual companies. The large individual differences are explained by 1) inflation’s effect on revenues and costs, 2) inflation’s effect on the price level adjustment of net plant and change in depreciation and to some extent 3) inflation’s effect on the adjustment of inventories.

  • Ebba, Lichtenstein
    et al.
    Södertörn University, School of Social Sciences, Social Work.
    Alexandra, Ng
    Södertörn University, School of Social Sciences, Social Work.
    Den överhängande risken att utsättas för våld i prostitution finns - oavsett verksamhetsområde: En jämförande kvalitativ studie om prostituerade kvinnors utsatthet att erfara våld av sexköpare2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study was to provide the reader with an insight into the violence that accompanies prostitution and that the imminent risk of violence is present regardless of whether the woman is active in “off-street” or “on-street” prostitution. The purpose has been to carry out a comparative study of the vulnerability to violence by sex buyers that women in “off-street” and “on-street” prostitution experience. In addition, a qualitative content analysis of Swedish biographies on prostitution was used to study how women in prostitution described their meetings with sex buyers. The main results are that there are differences in the violence that women experience from sex buyers and how they describe their experiences. These differences depended on whether the women were active in “off-street” or “on-street” prostitution. Based on the biographies, it was found that the women in “off-street” had a sexual self-harm, that a normalization process of the experienced violence could be distinguished and that women active “on-street” have an increased risk of being victimized according to the lifestyle theory. The conclusions of this study are that the theoretical aspects have a significant role in what kind of violence women in prostitution experience from sex buyers.

  • Bergman, Sara
    et al.
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Tourism Studies.
    Väst, Sannah
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Tourism Studies.
    "Detta är ett sponsrat inlägg": En kvalitativ studie om varför och hur företag ska arbeta med influencer marketing inom turism2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I denna studie har skribenterna valt att studera influencer marketing inom turismbranschen för att fylla det vetenskapliga tomrum som finns i dagsläget. Syftet med denna studie är att undersöka varför och hur företag inom turismbranschen ska arbeta med influencer marketing. Skribenterna har valt att avgränsa sig till ett företagsperspektiv för att få en nyanserad bild av begreppet influencer marketing.

    För att undersöka studiens syfte har skribenterna tillämpat en kvalitativ metod och använt sig av teoretisk information samt empiriskt material i form av intervjuer samt vetenskaplig litteratur. Dessa intervjuer har genomförts via e-post, telefon samt personliga möten med personer som besitter goda kunskaper inom influencer marketing.

    Med hjälp av empiriskt material har skribenterna sammanställt resultat som visar att företag har stora fördelar av att arbeta med influencer marketing inom turism. Då influencer marketing skapar trovärdighet samt lojalitet för varumärket eller produkten samt når ut till en bred målgrupp. Skribenterna har även tagit fram en egen modell som stegvis presenterar hur företag ska arbeta med influencer marketing.

    Resultaten i denna studie ökar förståelsen om influencer marketing och dess fördelar.

  • Lundqvist, Fredrik
    Södertörn University, School of Social Sciences, Economics.
    Unemployment and Crime2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This study investigates the relationship between unemployment and crime by examining the large variation in unemployment in Sweden between 2007 and 2017. In this paper, I use a panel data set that consist of 3190 observations over 290 municipalities. The variation in unemployment serves as a proxy for macroeconomic events. The results suggest at best a weak effect from unemployment on violent crime and no effect from unemployment on property crime which goes against the established crime theory.

  • Holmberg, Michelle
    et al.
    Södertörn University, School of Social Sciences, Economics.
    Högberg, Michaela
    Södertörn University, School of Social Sciences, Economics.
    Faktorer som påverkar småhuspriserna i Sverige: En kommunal studie för sambandet mellan utvalda nationalekonomiska faktorer och prisutvecklingen på småhus under tidsperioden 1997-20162018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In line when the society develops, new demands are set to increase the supply of housing. Sweden's population is growing and has increased since the 1750s according to SCB owns calculations. The housing market function has become an increasingly debated subject in recent decades. In 2016, the debate again gained momentum when the Financial Supervisory Authority debated that a stricter amortization requirement was necessary to overcome the sharp rise in housing prices and households' high indebtedness in relation to its income.

    The purpose of the essay has been to answer the question:

     - Estimate the relationship between the economics factors: income, the supply of houses in relation to the population, unemployment, interest rate and an interaction variable have on the housing prices in Sweden during the period 1997–2016. Finally, one can answer which of these factors has the main impact on house prices in Sweden's municipalities.

    - Further in the essay a more in-depth analysis is made to examine the difference between the municipalities. The purpose is to see if there are any differences between the factors and that may explain the variance in the housing prices.

    We have used a multiple regression analysis with panel data that includes fixed effect. The study encompasses 288 municipalities with a time period that stretches over 20 years (1997–2016). The study comprises 5 670 observations where the data is strongly balanced, meaning that the database is complete without any loss over the years. 

    Based on previous studies made by, Leonhard, Karpestam & Hansson (2013), Wilhelmsson (2008) and Claussen, Jonsson & Lagerwall (2011), our results show a uniformity with these. A combination of a low range of housing, higher disposable income and low housing rates are all factors that have consistently influenced rising house prices in Sweden over the past decade.

    The result of the essay shows a positive correlation between disposable income and housing prices in Sweden's municipalities during the time period, where a 1% increase in income results to 1,592% increasing in house prices, everything else alike (Model 7). The results of this study show that income is the factor that influences house prices to a large extent, amongst all of the factors and that house prices are increasing at a faster pace relative to income. The results also show a negative correlation between the supply quota, the interest rate and the interaction variable for housing prices on the market in all models.

    Furthermore, the essay is considered to have a high validity as well as contribute to an increased understanding of the relationship between selected national economic factors and its impact on the housing prices in Sweden's municipalities during the period 1997–2016. The essay is also considered to contribute to an increased insight into the housing market's functioning. The reason for this is that the essay is based on observations over a long period of time, the data comes from reliable sources and there is no data loss during the time frame of the essay.

  • Riise, Michael
    Södertörn University, School of Culture and Education, Centre for Studies in Practical Knowledge.
    Kommunikationens anatomi: för regissör och ensemble2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the frame of Practical knowledge at Södertörn University, Sweden, I have examined my own practical knowledge. The starting-point is what happened during my work as director, when I was rather new in the profession. The studie focuses on what it is that happens when the body communication is not functioning as it should. This essay focuses mainly on physical communication and investigates how the communication worked during this process in which I in the beginning of my carreer led as director at a Public Theatre. My story tells about how I remember the direction process with a Theatre ensemble, framed with communication problems. I call this Directing process 1. The directing work and the actors process work was suffering and an optimal result was not possible to reach. In spite of that, the play was performed and reached a large audience. In a comparative field study  I observed another theatre rehearsal process, interviewed the director and saw the performance. This process worked well. I call this Directing process 2. I have a theoretical discussion with a starting point in communication and theatre literature where I analyze my own understanding of communication and what the communication concept stands for. When traditional communication theory is completed with physical variables, it lightens in a concrete and distinct sense, some essential abilities in the directors work. I reject the assertion that all behavior is communication. I presuppose from the definition that communication builds on someone who sends and someone who confirms.

    I introduce communication theoretical conceptions and six key words as starting-point, for my analysis of physical communication during a process work. I compare the differences in the directors relation to their ensembles. The two theatre directing processes differed in terms of communication in  several crucial points. These differences became a question of vital  importance for a successful and a less successful process. The biggest weakness in process 1 appears to be my own lack of freedom in the way of movement related to the ensemble. It was characterized by a closed body language, difficulties with the listening, and avoiding eye contact. From that I identify the largest problem witch showed to be the lack of confidence between me and the crew. The great assets of the Process 2 was the physical freedom among the bodies that moved in the room, and in relation to each other, while the biggest problem I saw as the lack of clear intentions. The conclusion is that the positions of the bodies related to each other can be a determining factor for successful work together. Moreover that confidence showed up to be the most important communicative reason if these processes succeeded ore failed.

  • Kempe, Mikael
    Södertörn University, School of Social Sciences, Economics.
    Kan hälsofrämjande åtgärder på en arbetsplats påverka de anställdas sjukfrånvaro?: En nationalekonomisk undersökning av relationen mellan hälsofrämjande insatser och kommunanställdas sjukfrånvaro i Södertälje2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sjukfrånvaro är en omdiskuterad samhällsfråga i Sverige. Sjukfrånvaro är kostsamt för samhället och påverkar utvecklingen på arbetsmarknaden samt på sikt ekonomisk tillväxt. Det finns en variation av sjukfrånvaro i kommunerna och en skillnad mellan sektorer, kön och åldersgrupper. Särskilt problematiskt är en ökad sjukfrånvaro bland unga personer som är en grupp som förväntas upprätthålla en stabil arbetsmarknad. För att bemöta problemet med sjukfrånvaro krävs såväl övergripande åtgärder som specifika insatser i kommuner som fokuserar på orsaker till arbetsrelaterad sjukfrånvaro.

    Mot bakgrund av det aktuella problemet med sjukfrånvaro är syftet med denna studie att undersöka om hälsofrämjande insatser påverkar kommunanställdas sjukfrånvaro i en kommun. För att undersöka faktorer om kommunanställdas sjukfrånvaro under tidsperioden 2010-2017 används data från Sveriges Kommuner och Landsting. Med Södertälje kommun som referenspunkt analyseras fem kommuner utifrån faktorerna total sjukfrånvaro, sjukfrånvaro bland kvinnor och unga personer under 30 år. Studien genomförs med hjälp av en regressionsanalys som utgår ifrån modellen difference-in-difference.

    Uppsatsens resultat är för tvetydiga för att bedöma vilka effekter hälsofrämjande insatser har för att minska anställdas sjukfrånvaro. Det övergripande resultatet är att Södertälje kommun lyckats minska sin sjukfrånvaro mer än den gemensamma trenden för jämförda kommuner. I de andra kommunerna i Stockholms län har sjukfrånvaron ökat för unga personer under 30 år mellan åren 2015 och 2017, men i Södertälje kommun har sjukfrånvaron minskat. När det gäller påverkan av sjukfrånvaro bland kommunanställda kvinnor indikerar resultatet att minskningen i sjukfrånvaro är minimal. Ett signifikant resultat är att sjukfrånvaron bland kommunanställda unga personer under 30 år har minskat påtagligt.

  • Knoxborn, Ellinor
    et al.
    Södertörn University, School of Social Sciences, Journalism.
    Göransson, Bilbo
    Södertörn University, School of Social Sciences, Journalism.
    Bland blåljus och höghus: Mot en kulturell förståelse av SVTs förortsredaktioner2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vi har undersökt SVTs förortsredaktioners dolda läroplan för att öka förståelsen för de nyhetsvärderande processer som pågår inom SVT när de rapporterar från förorter. Forskningen har bedömt journalistiken har bedömts som oförmögen att gestalta förorten på ett adekvat sätt, eftersom journalisterna ofta saknar erfarenhet av att bo och leva i en förort. Konsekvensen av detta har varit att en skadligt stereotyp bild av förorten förmedlas. Vi vill ta reda på ifall förortsredaktionernas arbete skulle kunna motverka stigmatiseringen av samhället. Vi har studerat vilka ideal, strukturer och konventioner som styr nyhetsvärderingen på SVTs nyöppnade redaktioner i Rinkeby och Södertälje. Genom att analysera journalistiken som kultur har vi kunnat förstå vilka ideal som nyhetsvärderingen följer. Vi redoviserar också hur nyhetsvärderingen går till, vart den tar plats och hur den lärs ut till nyanställda. Slutligen presenterar vi också på vilket sätt förortsredaktionen arbetar i förhållande till förorten som kulturell kontext.

  • Deng, Antony
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Jurayev, Xisrav
    Södertörn University, School of Social Sciences, Business Studies.
    Nya intäktsredovisningsstandarden IFRS 15: en totalundersökning på hur börsnoterade bolag påverkas av IFRS 152018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem discussion: In revenue recognition, there’s a big problem about when a revenue should be recognised and to what amount. The new revenue recognition standard enters into force 1 january 2018 and supersedes all the previous standards that treated revenue. IFRS 15 focuses on a balance-sheet oriented approach compared to the previous standards that focused on an income-statement approach.

    Purpose: The purpose of this study is to contribute an overview on how companies are affected by IFRS 15. This study also aims to investigate the revenue streams of the companies concerned by IFRS 15 by explaining why a certain revenue streams are affected and not affected.

    Method: The study is based on a quantitative approach where we collected empirical data from publicly traded companies’ financial reports. We also collected the companies’ analysis of IFRS 15 to analyze the revenue streams. In the study, we used the variables net sales, gross margin and operating margin to measure the effects of IFRS 15.

    Result: The study’s results showed that most the companies wouldn’t have a quantifiable impact by IFRS 15. Only a small portion of the population in the study received a quantifiable impact by IFRS 15. A large proportion of the population were classified as statistical loss since they haven’t started to analyze the effects yet.

  • Basoda, Muhammed
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Celik, Azime
    Södertörn University, School of Social Sciences, Business Studies.
    Konkursprognostisering: En studie om nyckeltalens betydelse vid konkurser i de svenska byggföretagen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: When companies go bankrupt and they contribute to consequences that affect the entire society from different aspect. The construction sector is very affected line of business but there are different approaches for calculating bankruptcies in advance and measuring how well a business is.

    Purpose: The purpose of this study is to compare and analyze five different bankruptcy prediction models and their financial ratios in Swedish construction sector, to see if any or some models are applicable. Furthermore, the purpose of the study is also to compare our results with the results from the Lithuanian study and see if we get a similar result.

    Method: The study has used a quantitative approach where data has been collected from the companies’ annual financial reports and then applied in five bankruptcy prediction models.

    Results and conclusion: None of the five models are applicable in Swedish construction sector, as none of them shows high accuracy which is considered reliable.

  • Benmakhlouf, Moussab
    Södertörn University, School of Social Sciences, Political Science.
    Varför deltar vissa mer än andra? En resursfråga?: En fallstudie över Botkyrka Kommun2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to study if there is a causal relationship between socioeconomic resources and political participation. Are socioeconomic resources important for political participation? Are forms of participation important for the outcome of the political participation? These are some questions this study intends to answer. To answer these questions this study has studied the case of the municipality of Botkyrka in Sweden and therefore the case study method was used. The material was analyzed on the basis of the resource model by Sidney Verba and Nie and Robert Dahl's five criteria for democracy. The results of this study showed that in the case “Botkyrka” the socioeconomic resources largely determine how much politically involved you are. The “districts” with fewer resources were generally much less political active than those districts that had better resources. However, the study also shows that in the forms of participation that was less resource intensive, there was also less difference in the outcome of the political participation between the districts in the municipality of Botkyrka compared to the forms that required more resources. This shows that the choice of “forms of participation” is important in terms of achieving an increased political participation among those with less resources.

  • Awdisho Danial, Flouna
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Nikolic Jevremovic, Ivana
    Södertörn University, School of Social Sciences, Business Studies.
    Ren eller oren revisionsberättelse?: En studie om faktorers påverkan på utfallet av en revisionsberättelse2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit market has changed during the recent period due to scandals such as the Enron scandal and the abolition of auditing obligations 2010. When fraud occurs in the company's financial reports, its auditors are usually accused of being responsible as their main task is to review the companies' financial reports. The auditor gives the firms either an unqualified or qualified auditor’s report. An unqualified auditor’s report is seen as a “quality stamp”. Previous research has shown that a variety of factors affect the outcome of an unqualifiedand qualified auditor’s report. The purpose of this study is to investigate whether the chosen factors of the study are related to an audit report, in order to understand which factors can be associated with a qualified audit report. Based on a quantitative method, empirical data has been collected from 377 micro-, small and medium sized companies' annual reports in Stockholm, and were analyzed using simple and multiple logistic regression analysis with eight different independent variables. A statistical significance on the variables; solvency and return on total assets, is found in both the simple and multiple logistic regression analysis, whereupon the zero hypothesis could be rejected for these. The lower the solvency and return on total assets, the greater the likelihood of an auditor leaving a qualified auditor’s report.

  • Ahlstrand Einar, Vanja
    et al.
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Tourism Studies.
    Åkerblom, Kajsa
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Tourism Studies.
    “Vem som helst, kan skriva vad som helst”: En kvalitativ studie om recensioners påverkan på konsumenten och informationssökningsprocessen inom hotellbokningar online2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The authors have found a common interest to investigate how the use and impact of reviews online can be applied within the subject of tourism. The purpose of the study is to investigate how consumers use reviews in their information search process. The purpose is also to investigate how and if consumers are influenced by online reviews regarding hotel stays.

    Method: The study is based on a qualitative method in the form of ten semi structured interviews as primary collection. The study has a support from secondary data consisting of a literature review in the chapter of previous research.

    Theory: The theoretical background is based on three theories. The theories are The PrePurchase-Information process, The Major Influences On Individual Travel Behaviour and the theory From Word-Of-Mouth to Electronic Word-Of-Mouth.

    Empiricism: The empiricism consists of a presentation of ten semi structured interviews with anonymous respondents regarding their own experiences and beliefs about the topic of the study. The chapter also includes an overview of the previous research about the topic to support and enhance the primary empirical interview material.

    Findings: The digital society has led to an increased online presence, critical thinking and interest on how consumers travel and what hotels they choose. Impact is constantly present in their contact with reviews and surroundings. The individuals own interpretation and perception of reality is based primarily on how they use and are influenced by reviews. In combination with critical thinking there is an insight that anyone, can write anything.

  • Osmanov, Ozman
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Yildiz, Casimir
    Södertörn University, School of Social Sciences, Business Studies.
    Faktorer som påverkar företags frivilliga informationsdelning: En studie av årsredovisningar hos svenska företag noterade på Nordic Large Cap2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The demand for corporate information sharing and increased transparency in financial reporting is something that has grown lately. Due to the growing demand, the voluntary disclosure field has become very interesting to study. By finding explanations for what causes variations in corporate voluntary disclosure, there is an increased understanding of information gap and transparency.This study investigates how the company’s size, profitability, debt to equity ratio and Swedish ownership structure affect companies’ voluntary disclosure through the annual report. Swedish ownership structure is of interest as it is dominated by control ownership and the use of differentiated voting rights, which has not been examined earlier. All Swedish companies listed on the Nordic Large Cap in 2016 are included in the study. The study is quantitative, and the method used for evaluating voluntary disclosure is valuation index. Regression analyzes examine the relationships between the factors and voluntary disclosure. Theories that support the outcome of the study are principal-agency theory and insider-outsider systems.The study’s results highlight a strong positive correlation between the company’s size and voluntary disclosure. The larger the company, the more voluntary disclosure. A negative correlation between control ownership and voluntary disclosure is discovered. Companies with control ownership disclose less voluntary information through the annual report. At the same time companies with dispersed ownership voluntary disclose more.The results of the study are of interest to researchers and stakeholders. For stakeholders, it is important to know that the size and ownership structure affect the company’s voluntary disclosure. The ownership structure, which is measured through different ownership models, is a contribution from a new aspect to the field of research for voluntary disclosure.

  • Janjon, Yasmin
    Södertörn University.
    Implementeringen av ICT-direktivet i den svenska rätten: En europarättslig studie om företagsintern förflyttning med hänsyn till principen om god förvaltning och den processuella samt institutionella autonomin2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This master thesis examines Directive 2014/66/EU of the European Parliament and of the Council on the conditions of entry and residence of third-country nationals in the framework of an intra-corporate transfer, the so-called ICT-directive and its corresponding rules in the Swedish legal framework with a main point on the principles of good administration. This issue is deliberated in relation to the direct effect of the European Union and the national procedural and institutional autonomy to determine whether the Directive’s procedural safeguards have been implemented satisfactorily. The principle of good administration has a wide comprehension and therefore, in this thesis, the focus is on the right to have his or her affairs handled impartially and fairly, an obligation of the administration to give reasons for its decisions and a right to be heard in the Directive and the corresponding rules of the Swedish utlänningslagen (2005:716) and utlänningsförordningen (2006:97) also with consideration to the Swedish förvaltningslagen (1986:223) and the new förvaltningslagen (2017:900). This master thesis is based on the legal-judicial and comparative law approaches to solve the legal problems that arise after the national implementation of this Directive. Finally, criticism has been directed towards the principle of good administration in the Union law and Swedish law.

  • Sherlock, Steve
    Södertörn University, School of Social Sciences, Business Studies.
    Testing the Adaptive Markets Hypothesis: An examination of the variability of the risk-return trade-off over time and in different market environments2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A new hypothesis, The Adaptive Markets Hypothesis (AMH), is applied to the Swedish stockmarket context by testing the variability of the risk-return trade-off over different investment horizons and market environments. Yearly returns and volatility are measured on OMXS30 index between1986 and 2017 over a variety of different investment horizons. Through the sample observations, a number of distinct market environments become apparent. A regression analysis is then used to test the statistical significance of the risk-return relationship. The results show a weak – and varying – statistical relationship between risk and return, implying that risk is not a reliable explanatory variable for average returns. The length of the investment horizon and the market environment the investment is being made in are shown to be influential factors on changes to the risk-return relationship. These findings from the OMXS30 index support the AMH, showing that the risk-return relationship is dynamic and subject to changes over different investment horizons and in different market environments.

  • Mekidiche, Lina
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Movafagh, Sandra
    Södertörn University, School of Social Sciences, Business Studies.
    Intressebaserad annonsering - hot eller möjlighet?: En kvalitativ studie om konsumenters uppfattning om "online behavioural adverting"(OBA) på Facebook2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Due to the fact that the majority of people today are connected to the Internet, it has contributed to more and more people joining social media, where Facebook is the largest social network. This has resulted in companies increasing their investments in Facebook and changing their marketing activities by individually targeting their advertisements based on consumers online behaviour. This phenomenon is called Online Behavioral Advertising (OBA), where researchers have discussed existing problems concerning the area. There is a lack of knowledge about OBA among consumers and they also feel concerned about their privacy. Therefore, it is of interest to investigate if such a lack of knowledge is a potential risk to consumers' perceived concern.

    This study aims to provide with a better understanding of the relevance of knowledge about Online Behavioral Advertising and its effects on perceived concerns regarding OBA. Primarily, the idea is to highlight the role of knowledge in the perceived concerns that OBA creates regarding personal integrity on Facebook. Based on the purpose, the following research questions have been formulated:

    • What and how much knowledge do consumers have on Facebook about how Online Behavioral Advertising works?
    • How are consumer’s privacy concerns about Online Behavioral Advertising affected by their knowledge?

    These questions have been answered by a qualitative research methodology where empirical findings have been collected based on 16 individual interviews. The empirical data was analyzed by comparing previous research and theories.

    The results indicate that consumers' perceived concerns may be due to their knowledge regarding OBA. The respondents who possessed a higher degree of knowledge about OBA were not concerned and respondents who possessed little knowledge about OBA felt more concerned in general.

  • Altinisik, Celina
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Gargovic, Kerim
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsredovisning: En studie om hur övergången till G4 har påverkat hållbarhetsrapporter i bygg- och fordonsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: Global Reporting Initiative has come up with new guidelines for how companies should report sustainability. GRI is at the front regarding sustainability reports. The new G4 standard has meant that companies should only report what is considered essential to their business. The problem in the study is that it is criticized for GRI, as it is based on the triple bottom line, which is considered a misunderstood concept. Some research even shows problems with the indicators that GRI use. Furthermore, there is research showing that the automotive and construction industry is among the largest environmentalists in the world, while various scandals characterized the automotive industry.

    Purpose: The purpose of this study is to highlight what construction and vehicle companies consider to be important in their sustainability reports according to GRI's latest guideline G4.

    Method: This study has used a quantitative method. A content analysis has been the basis for the study where the sustainability reports have been in focus. Furthermore, the data collected has been transferred to a coding schedule and a coding manual. This has since been derived from an analysis of the collected data.

    Conclusion: The transition from G3 to G4 has led companies to take into account the essentiality requirement, which means that we see major differences between the different regulatory frameworks. Even though research shows that building and automotive industries pose a threat to the environment, our study shows that these companies still choose to take into account their stakeholders' views primarily. The stakeholders' demands via the materiality analyzes diverge any studies that criticize the construction and automotive industry regarding environmental aspects.