Detta är en språkvetenskaplig studie av två myndighetsbroschyrer Om krisen eller kriget kommer från Myndigheten för samhällsskydd och beredskap från 2018 och Om kriget kommer från Styrelsen för psykologiskt försvar från 1989. Syftet med studien är att analysera och jämföra hur medborgaren och svenskhet i materialet konstrueras. De frågor som studien analyserar är: vilka krav som ställs på medborgaren och de aktörer som får representera Sverige, hur perspektiv av vi och de konstrueras, samt vilka handlingar och egenskaper tillskrivs dessa båda grupper. Studien baseras på systemisk-funktionell grammatik och kritisk diskursanalys. Studien visar att de krav som riktas mot medborgaren sker genom handlingsanvisningar som utgår ifrån en situationskontext. Faktorn som kravet utgår ifrån är den möjliga risk som medborgaren kan befinna sig i. Ju högre risk, desto mer kravfylld handlingsanvisning. Kravet att medborgaren ska lyda myndigheterna är alltid starkt. Konstruktionen av svenskhet sker genom skapandet av en nationell identitet genom inkludering i en nationell gemenskap. Samtidigt skapas en exkludering gentemot människor eller grupper som inte tas in i gemenskapen, svenskhet tillskrivs egenskaper som hjälpsamhet, trygghet och lugn. Ideologiskt viktigt är fred, självständighet och frihet. De utanför den nationella gemenskapen, de exkluderade, tillskrivs egenskaper som utgör ett motsatsförhållande till svenskheten; osäkerhet, misstro och hotfullhet.

The technology sector is one of the most dynamic and rapidly growing industries globally, wheregoodwill and other intangible assets play a central role. Compliance with IAS 36, Paragraph 134,which regulates disclosure requirements for goodwill impairments, is crucial to ensuringtransparency and reliability in financial reporting. Despite efforts toward harmonization ofinternational accounting standards, significant variations remain in how companies acrossdifferent countries implement these rules. Geographic and cultural factors, as well as institutionaldifferences, influence the level of compliance and create challenges for uniform application.This study aims to analyze how publicly traded technology companies in Sweden, Canada, andthe United Kingdom comply with the disclosure requirements according to IAS 36 paragraph134 during the period 2018–2022. The study is based on a quantitative method where data werecollected from publicly available financial reports of publicly listed companies. The analysis wasconducted using statistical tools, including One-way ANOVA, Repeated Measures ANOVA, andTukey HSD, to identify significant differences between countries and over time. The results areanalyzed using Agency Theory and Positive Accounting Theory (PAT).The results indicate that Swedish companies demonstrate a higher level of compliance,attributable to the country’s rule-based accounting tradition and robust regulatory framework.Companies in Canada and the United Kingdom, operating within a more principles-basedAnglo-Saxon tradition, tend to interpret the standards more flexibly, resulting in lower and morevaried levels of compliance. The study also identifies a positive trend toward improvedcompliance over time, suggesting that harmonization efforts and increased oversight have had abeneficial effect.Finally, the study emphasizes the importance of additional guidance and harmonization ascritical to reducing disparities between countries. By highlighting the unique challenges of thetechnology sector, the study contributes to academic research while offering practical insights forregulatory bodies and standard-setters striving to enhance transparency and comparability ininternational financial reporting.

The aim of this essay was to investigate what the support in law, human rights conventions and Agenda 2030 looks like and what opportunities and obstacles exist in the teachers' application to achieve compliance. A central principle found in international conventions on human rights is the principle of non-discrimination. The purpose of this work was also to study how discrimination against children with neuropsychiatric disabilities can look like in school.The result of the survey reveals that children with disabilities are discriminated against in the Swedish primary school. The Minister of Education, deputy principal and secondary school teachers interviewed in the study all say that a lack of resources is the reason for the lack of application. Other reasons for deficiencies in the application are, as stated by upper secondary teacher A, that guardians and students do not know what rights they have or that the parents are not combatant enough. The school takes advantage of this, and students’ risk being without the support to which they are entitled.Deputy principal Erica emphasized that the school being controlled by politicians is a problem.Every four years the school's conditions can change due to new laws that mean you have to start over and maybe let go of something that actually worked well. Those who are affected by this are the ones we are there for, the students, says Erica Eriksson. Minister of Education Anna Ekström and upper secondary teacher A both mention the problem with today's grading system where failing grades in core subjects prevent students from progressing to upper secondary school. According to Anna, today's grading system is both uneconomical and cruel. Anna Ekström wants to see earmarked money for the school. Perhaps it would help that students who are in need of various support efforts at school do not have to feel singled out or be the ones who have to bear the responsibility for the number of students in the class needing to increase or for the opening hours at the leisure club to be shortened. The option to appeal a decision enhances legal certainty. The judgments from the Discrimination Ombudsman reveals two cases of discrimination are reported where the municipalities in question, among other things, have delayed investigating a student's need for support even though the needs have been known for a long time.7Current support has not been documented in the action program and the action program has not been evaluated. All of these are examples of how the municipalities in question have discriminated against the students who, through deficient actions, have not received what they are entitled to.

This study investigates the use of practical work, such as experiments and systematic investigations, in chemistry and science education in grades 4–6. It explores the motivations behind teachers’ incorporation of such activities and the structural factors influencing their decisions. The study seeks to answer: (1) How do teachers perceive the role of experiments and systematic investigations in science education? and (2) What factors affect their ability to implement practical work in their teaching? The research adopts a mixed-methods approach, including online surveys with 197 participants and semi-structured interviews with selected teachers. The analytical framework used in this study is Lundgren’s (1960) theory of Frame Factors and Wright's (1989) Action Logic to understand external and internal determinants affecting teaching practices. Findings suggest that teachers view practical work as essential for students’ engagement, understanding, and the development of scientific skills. However, structural limitations such as large class sizes, insufficient materials, and time often hinder the effective implementation of these activities. Despite these challenges, many teachers adapt their practices, favoring demonstrations or simplified experiments when resources are limited. The study concludes that practical work is highly valued, but better resources, teacher training, and organizational support are needed to fully fulfill its potential in science and chemistry education.

In a digital age that places high demands on communication, it has been observed that Swedish youth's vocabulary and reading comprehension have declined. This study examines the perceptions of selected teachers regarding the importance of vocabulary for students’ language development in grades 4–6 and how these teachers describe their vocabulary instruction in Swedish language education. The study also analyzes the strategies students use when encountering new words in Swedish lessons and how teaching has influenced their choices.

The purpose of the study is to explore how teachers’ perceptions influence their practices, framed within the perspective of teacher cognition theory. A mixed-methods approach was applied, involving interviews with four teachers to examine their perceptions and descriptions of vocabulary instruction. Additionally, three individual student observations were conducted to identify the strategies students employed when encountering new words. The chosen observation method, “stimulated recall,” also enabled follow-up interviews. The teacher and student interviews were analyzed thematically, while the observations were analyzed quantitatively.

The results of the teacher interviews reveal differences between teachers’ perceptions of the importance of vocabulary for students’ language development and their descriptions of vocabulary instruction. While teachers view vocabulary as crucial for students’ language development, their descriptions of teaching often lack explicit activities aimed at developing students’ vocabulary. Moreover, vocabulary development is not described as an independent learning objective in the interviews. The study also highlights variations in teachers’ vocabulary instruction, which can be linked to their differing definitions of the concept of vocabulary teaching.

Observations indicate that students primarily choose to consult a dictionary or search online for the meaning of new words. Follow-up interviews suggest that students’ choice of strategies is influenced by the teaching they have received.

The study’s findings highlight the need for a clearer definition of vocabulary instruction within Swedish language education. There is also a need to specify explicit methods that best support the vocabulary development of all students. Furthermore, it is proposed that the curriculum elevate vocabulary to an independent learning objective in Swedish education for grades 4–6, enabling the measurement and assessment of students’ vocabulary development. Finally, the importance of deepening the teaching of vocabulary comprehension strategies is emphasized, with the goal of fostering independent learners capable of acquiring new words. 

Artikeln behandlar förhållandet mellan affekt, tecken och värld i filmmusiken till Lars von Triers så kallade depressiontrilogi (Antichrist 2009, Melancholia 2011 och Nymphomaniac 2013). Huvudfrågan gäller skillnader i behandlingen av det konst- och populärmusikaliska materialet.

This thesis investigates how the growing development of AI impacts accounting work in medium to large-sized companies in Sweden. The study employs a qualitative research methodology based on semi-structured interviews, focusing on the companies’ considerations regarding the implementation of AI technologies such as Machine Learning and Robotic Process Automation.

In addition to analyzing the potential impact of AI on accounting work, the study aims to identify strategies companies are using and considering for implementing AI, as well as the drivers and challenges associated with the technology. Rogers' Diffusion Theory and the Technology Acceptance Model are used as theoretical frameworks to analyze the findings and highlight factors influencing the adoption of AI.

The results indicate that AI offers potential benefits in accounting work, such as increased efficiency and time savings, but that the companies have not yet fully implemented the technology. Instead, they are in an exploratory phase, employing strategies like pilot projects and discussing gradual integration to reduce uncertainty and build trust in the technology. The drivers for considering AI include expectations of improved accuracy, efficiency, and value creation, while the challenges involve technical difficulties, employees’ concerns about automation, and ethical and legal aspects.

The study contributes to Rogers' Diffusion Theory by illustrating how companies prepare to adopt innovations like AI, particularly by addressing attributes such as relative advantage, compatibility, complexity, trialability, and observability. Furthermore, it strengthens the Technology Acceptance Model by identifying factors that shape companies’ expectations of and acceptance of AI. The study also emphasizes the importance of strategic planning, leadership support, and training to ensure a smooth and successful integration of AI in the future.

Small and medium-sized enterprises (SME) are a crucial part of Sweden’s economy and face challenges in maintaining high-quality financial reporting. Simplified regulatory frameworks, such as K2-framework, have been created for these companies to reduce administrative costs. At the same time, the abolition of the audit requirement for smaller companies has raised questions about the auditor’s role in ensuring the quality of financial reports. Previous research indicates that auditing can reduce uncertainty and increase stakeholders trust, but few studies explore how auditors impact the K2-framework. This study examines the differences in quality of financial reports between K2-companies with and without auditors. Through a quantitative analysis with deductive research approach on 200 annual reports, half from companies with an auditor and half without, the study aims to determine whether the presence of the auditor affects the accuracy, reliability and transparency of the reports. The data were analyzed using descriptive statistics and chi²-test to identify significant differences between the groups. The study draws on the agent theory and the signaling theory to understand the auditor’s role in reducing information asymmetry and strengthening the trust of stakeholders.

The results of the study show that the auditor’s role on quality of financial reporting is not clear-cut according to the K2-framework. The statistical chi²-test showed no significant differences between K2-companies with and without an auditor, indicating that the presence of an auditor does not always lead to higher quality. However, some error types had a higher number of occurrences, suggesting that the presence of an auditor can improve the quality in areas such as notes and signatures, which can signal credibility to stakeholders. Agency theory supports this by positioning the auditor as an external control mechanism that reduces information asymmetry.While the K2-framework is considered sufficient to ensure a basic level of quality in financial reporting, the results show that the auditor still plays a role in enhancing the details of reports and signaling reliability. The results of this study have practical implications for auditors, companies and policy makers. For auditors, the result shows how important it is to demonstrate their value, even when the rules are simple. For companies that do not have an auditor, the results may encourage them to see value in auditing, not only to correct errors, but also to demonstrate quality to others.

This study aims to explore the challenges faced by refugees in their quest for employment and the acquisition of pertinent job-related skills. Insights are garnered through interviews and analysis, highlighting the barriers preventing refugee integration within the European Union, with an emphasis on the context of Sweden. This research emphasizes the importance of skills development as a strategic lever to minimize barriers. To aid in the integration process, helping refugees adapt and become part of a new community or society. In this study, use thematic analysis to find themes with semi-structured interviews with refugees and companies. Crucial competencies under consideration include language skills to their profession, CV drafting, communication, and cultural assimilation techniques, learning teamwork, and employment opportunities, all of which are cohesively delivered through the creative concept of the idea of the website. Specifically, the study will provide actionable guidelines on creating user-friendly and accessible website features, developing targeted training programs, and offering resources that cater to the specific needs of refugees to find jobs.

Rhetoric about cultivating the self, mystical inner energy, and meditation permeates European discourse on East Asian martial arts. They have often functioned as a contact point with Buddhism, and contributed to a broader sacralisation of bodily exercises. However, few studies of them have been produced by scholars of religion. To analyse martial arts spirituality as a form of lived religion, participant observation, and interviews are necessary. Mapping the milieu through large-scale surveys is also important, as is analysing books, leaflets, and websites produced by participants. The broader popular culture that martial arts are embedded in constitutes a significant context, as does the discourse on martial arts in newspapers. Martial arts spirituality can be analysed as a sub-field of the new age/holistic/alternative spirituality milieu and need to be related to local processes of secularisation. As martial arts are products of dynamic borrowing between “East” and “West”, global history provides a further useful lens.

This thesis investigates themes and motifs in Alfhild Agrell’s drama ”Räddad” (1882) from the view of Ellen Key’s philosophical feminism. In the 19th century, the situation for the inhabitants of Sweden was difficult. There was a need for enormous work against injustices and misery because of too high disease and mortality. Agrell, among others, engaged in the debate around social issues and gender. She assumes her task as a playwright by using opposites in a way that makes her dramas quite popular, particularly ”Räddad.” Agrell and Key were friends who could talk openly even when they disagreed. Except for profound issues and personal circumstances, they proofread each other’s manuscripts and give each other constructive responses. In earlier research, Agrell has conceived as disconnected from Key and her feminist philosophy. Then her character Viola seems to drift aimlessly against breakdown and death, while Agrell writes unplanned. My reading for the opposite reveals that ”Räddad” relates to Key’s philosophy when Agrell works on the themes of oppression and freeing in the direction ahead. With the motifs of the condescending husband and the repressed wife, it will soon turn to motifs of the unsure son with Oscar and Viola with the motifs of the living buried who view openings. Related to Keys feminism it becomes visible about the needs for both men and women to change. That’s because in the drama Viola is in gestures with motifs of a clear-minded woman for exemption making her a changeable and exciting character. Agrell lets Viola stand with her feet on the ground in the direction starting from her living memory for her mother and with the motherhood of body and spirit of herself when she stands in reality with her dead child in her arms. In that way, Agrell doesn’t shy about appropriation in front of the seriousness for too many people in society, and that was the purpose of showing courage in a forward movement. It is not in a way above other people in a sort of arrogance. Instead, Viola stands like a pier in Key’s way to show power for culture when the drama makes it possible for those who see her to make a change together from a tough time.

This essay is a study on how poetic form carries meaning in three books by Swedish poet Ida Börjel. It also examines the use of collage; how her books relate to the history of the collage as well as how collage is used in meaning making. The notion of collage that is being used, comes mainly from Marjorie Perloffs study The Futurist Moment (1986) with additional input from Collage in Twentieth-Century Art, Literature, and Culture (2014) by Rona Cran. To approach the formal aspects of the poems, I use The Meaning of Form in Contemporary Poetry (2016) by Robert Sheppard, as well as Ästhetische Theorie (1970) by Theodor W. Adorno.  

The reading of Sond shows that Börjel uses excerpts from a glossary, as well as a circular composition, to write poems that question the normative language of knowledge. Another poem in the same book is shown to examine the relationship between digitally written text and the physical materiality of the printed book. Ma, written in the form of an abecedarium, is shown to explore repetition and continuity, as well as variation, which are important aspects of the notion of form according to Adorno. Lastly, Omsorgslabyrinten is read not just as a text, but as a book, meaning that the images of the covers are connected to the text. This is similar to, or is a collage, in the sense that collage often works across different artistic media. In the reading of Omsorgslabyrinten, the voice of the poems is explored in relation to the ‘silent perspective’ the book is written through, which subverts the expectations of first-person perspective poetry.  

Background: In Sweden, services amounting to approximately SEK 800 billion are procured annually, representing about one-sixth of the country's total GDP. The motives for procurement include cost reduction and the lack of resources within the agency to produce the services internally. This area is characterized by various regulations and legislations. In Sweden, the public sector values high competition, but there are a limited number of bids. Problems arise in procurement processes, such as the methods used for contract awarding and challenges related to setting procurement requirements.

Purpose: The study investigates how a government agency determines that procurement is necessary, how it acts after identifying the need, and how the procurement is carried out.

Theory: The study applies institutional theory, resource-based theory, and transaction cost theory. These theories highlight the importance of the agency's resources, guidelines, and the costs that arise from procurement.

Method: The study is based on a qualitative case study, with empirical material collected through procurement documents and semi-structured interviews. The empirical data is themed and analyzed.

Conclusion: The study's results show that legislation significantly impacts the procurement process. The findings indicate that the Swedish Tax Agency has clear guidelines and process descriptions to ensure compliance with legislation, although there are some less successful procurements regarding adherence to the law. The difficulties are attributed to poor strategy formulation and management. The solution is considered to be the development of a more open and proactive strategy to continuously evaluate work processes internally and externally. Suggestions for future studies include examining how small and medium-sized enterprises face institutional barriers due to overqualified requirements, and this is a structural issue that can be explored. Public regulations come into conflict with the supplier's internal policies and according to institutional theory, the conclusion is that there exists a gap between institutional demands and the ability within the markets conditions, which can stem from information asymmetry. The empirical observations highlight and illustrates the challenges associated with inflexibility, unproductivity, and inefficiency as a result of inadequate communication. Resource-based theory confirms this statement, and the Swedish Tax Agency’s inadequate governance gives impaired performance. Another conclusion is that there is a gap between the resources available to the authority and the skills needed. Which creates challenges regarding the effective implementation of procurement. By promoting innovation, automatization, digitalisation, and analyses there is a possibility to reduce search, contracting and control costs and according to TCE-theory it would lead to being cost-effective.

This study investigates the strategies and activities utilized by teachers to address foreign language anxiety among students in grades 4–6 within the Swedish educational context. The research employs a qualitative methodology, combining four classroom observations with four individual teacher interviews. The analysis adopts a deductive, theoretically driven thematic approach, situating the collected data within the frameworks of sociocultural theory and relational pedagogical theory.The findings reveal that intentional and well-designed strategies and activities implemented by teachers significantly contribute to alleviating foreign language anxiety. The study concludes with recommendations for future research directions, emphasizing the importance of further exploration into foreign language anxiety in school settings.

Background: Today's society faces the challenge of climate changes, which impacts not onlynature but also the society people within it. Over the past 20 years, the sport of golf has beenheavily criticized for its sustainability and environmental impact. The Swedish GolfFederation has prioritized sustainable development for over 15 years and has identified fourcritical areas for golf courses and their impact on the environment and climate: climatechange, water usage, lack of inputs, and biodiversity. The work for Swedish golf clubsinvolves trying to limit negative environmental impact and harnessing the potential forbiodiversity and other natural values. Despite the identification of golf's climate footprintmany years ago and the ongoing work since then, the golf industry now faces greaterchallenges than ever regarding ecological sustainable development.Purpose: The aim of this study is to provide a deeper understanding of the sustainabilityefforts of Swedish golf clubs and how these efforts are utilized from a marketing perspective.The study primarily seeks to investigate the sustainability initiatives of golf clubs and howthese are used to attract new members and visitors.Method: To answer the questions and achieve the aim of the study, a qualitative researchmethod with an inductive approach is applied. The study was conducted using semistructuredinterviews with a total of eight Swedish golf clubs to gain a deep and detailedunderstanding of the phenomenon.Results: This section presents the empirical data on which the study is based. The authorcompiles the results from three different themes with a total of ten associated categoriesidentified in a content analysis. Furthermore, these themes are explored in depth andsupported with several quotes.Conclusion: The study identifies that Swedish golf clubs have implemented varioussustainability initiatives, primarily focused on electrification, water conservation, reducedchemical usage, and promoting biodiversity. The communication of these initiatives varies,with most clubs including sustainability messages in their marketing but to varying degreesof integration. Social responsibility and sustainability are considered to play a significant yetvaried role in attracting new members and visitors to golf clubs. For the future, there is anemphasis on the need for clearer communication strategies and increased awareness of thevalue of sustainability initiatives. This research provides insights that can inspire other clubsand help them develop and improve their own sustainability and marketing strategies.

This study explores how middle school mathematics teachers use textbooks when teaching fractions. It focuses on three main aspects: how textbooks support lesson planning, the factors influencing teachers' choice of materials, and the strengths and weaknesses of using textbooks. A mixed-methods approach was employed, combining an online survey of middle school mathematics teachers with semi-structured interviews for deeper insights. The study utilizes Ma’s (1999) Mathematical Pedagogical Content Knowledge (MPCK) and Shulman’s (1986) Pedagogical Content Knowledge (PCK) frameworks to analyze how teachers integrate content and pedagogy. 

Findings reveal that textbooks play an important role in structuring lessons and aligning with the curriculum, especially for less experienced teachers. However, textbooks have limitations, such as a lack of variety and overuse of specific models like pizza diagrams, which often require teachers to add supplementary materials. More experienced teachers tend to use textbooks more flexibly, adding different strategies to better meet students’ needs. The study concludes that while textbooks provide a solid foundation, effective teaching involves blending textbook use with creative, student-focused approaches.

The article constitutes an interdisciplinary study of the comic play På Gröna Lund (1856) by Hedvig von Numers, viewed as a significant contribution to the cultural memory of Sweden’s Gustavian era (1772–1809). Building on recent theoretical perspectives, the workings of cultural memory are investigated in sev-eral dimensions. To begin with, by studying the conditions of its staging and its reception by an audience, we investigate how an experience of historical authen-ticity was created. In the next step, the historical content of the play is interpreted and contextualised by relating it to popular and scholarly historiography of the period, and by studying its use of comic conventions in the service of historical representation. Taken together, these approaches show the complexity of nine-teenth century memory culture when confronted with the recent Gustavian past.

Emotions play a significant role in history education, yet their impact remains a subject of debate. This theoretical article investigates how integrating perspectives on emotions from the humanities, particularly the history of emotions, can enrich research in history didactics and educational history. It proposes a three-step analytical model to examine the evolving role of emotions by focusing on (1) policy, (2) content and (3) interactions. This model facilitates research on emotions in history teaching in both contemporary and historical contexts, with a focus on the representation of emotions through language. The analytical framework is tested through a case study of history education in the 1860s Swedish grammar school. The author argues for recognising emotions as a crucial component of history education and incorporating concepts from the history of emotions into both didactics and educational history. This approach offers new insights into the emotional dimensions of history education, highlighting opportunities, challenges and areas of conflict.