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Navigating Complexity: Nordic Banks ESG Disclosure
No full textESG reporting is a growing concept within the financial sector because banks begin to applyit to financial decision making, additionally, it is shown to affect performance. The problem is that disclosure rates on certain indicators remain on a low level. This study proceeds by studying the influence on banks and challenges in disclosure of greenhouse gas emissions, forced labour, and compensation policies, with an initial hypothesis that the incentives are weak and that the challenges are causing lower reporting rates. These indicators are chosen to complement previous research on challenges within ESG disclosure from a Nordic perspective and specifically the experience from banks. The aim of this study is to contribute to a deeper understanding of the challenges involved during the disclosure of greenhouse gas emissions, forced labor, and compensation policies by Nordic banks. Two theoretical frameworks, institutional and practice theory are used to achieve this goal, and a qualitative methodology is applied to gather intel from interviews with banks from Sweden, Denmark, Island and Norway. Finland is not included due to low interest from relevant parties. The findings shows that Nordic banks are strongly influenced by their institutional environment. This influence is mainly from governmental legislatives, cooperative organisations and stakeholders. The EU is establishing directives to pressure banks to report on greenhouse gas emissions, stakeholders demand more information on emissions relating to financial aspects, while cooperative organisations influence banks as supportive means. National laws and regulations set rules of conduct in terms of managing and reporting forced labour and compensation policies. Despite a willingness from Nordic banks to report on such indicators, there continues to be challenges with disclosure of greenhouse gas emissions and forced labour. This study uses practice theory to apply common practices within sustainability to elaborate on the challenges. The banks express mild concern in disclosure of compensation policies. Instead, the challenges occur in relation to collecting, measuring and finally comparing greenhouse gas emissions with industry peers. In addition, there are challenges with identifying how far down supply chains to report on instances of forced labour, along with uncertainties when to report if different results show from internal databases.
Child group size in preschool : A study on some educators' perception of how large groups of children affect the preschool's work and children's development
No full textResearchers claim that large groups in preschool are a main concern, when it requires them to maintain a high quality regarding the learning objectives in the curriculum. Why is it still an issue when the curriculum from 1998 already enhanced the importance of having a group composition that is a moderate amount, neither to big nor too small? This study aims to understand how some of the preschools' pedagogues perceive and experience working in large groups of children and how these groups affect children's development and learning. The research questions that this study aims to answer is: What experiences do preschool pedagogues have by working in large children groups? What precautions and strategies do preschool pedagogues apply to meet the challenges that originates with working in large groups of children? How does the large children groups affect children’s learning according to the preschool pedagogues. To answer the research questions a quality method was used with phenomenography research approach and further on the Bronfenbrenner’s ecological systems theory, which has been illuminated on to the analysis. This theory has levels of the system of human development and the effects in relations, the development between children and children, teachers and what the environment does towards and back again. The results shows that most of the informants had similar thoughts and they gave the impression that it's not clear which is the best, to work in small or large groups of children in preschool. They could see some upsides and downsides within the children’s groups, mostly the positive side was in the social matters and to find friends easier in large groups, but the consequence was that their working space shrank and sound level increased.
Goodwillnedskrivning: analys över förklaringsgrunder : En kvalitativ studie av utvalda svenska börsnoterade företag
No full textSyftet med uppsatsen är att undersöka utvalda svenska börsnoterade företag och derasförklaringsgrunder samt faktorer till nedskrivning av goodwill genom att inhämta data frånårsredovisningar under åren 2021, 2022 och 2023. Goodwill är ett diskuterat och kontroversielltämne då den subjektiva nedskrivningsprövningen gör att trovärdigheten och tillförlitlighetenminskar i den slutliga finansiella rapporten. Företagen motiverar och förklarargoodwillnedskrivningen i den finansiella rapporten genom att retoriskt försvara sig gentemotextern förväntad kritik. Studier har visat på att om företagen förklarar en goodwillnedskrivningmed externa skäl så blir marknadsreaktionerna mer positiva än om det skulle vara interna skäl. Föratt besvara syftet har följande frågeställningar tagits fram; Hur formulerar sig svenskabörsnoterade företag i sina finansiella rapporter när det kommer till förklaringsgrunder förnedskrivning av goodwill? samt Vad redogör företagen för i sina finansiella rapporter angåendefaktorer som påverkar deras nedskrivning av goodwill? Med en kvalitativ dokumentundersökninganalyseras och tolkas företagens förklaringsgrund till nedskrivningarna utifrån en framarbetadanalysmodell. Analysmodellen har växt fram under studiens gång med grund i datamaterialet ochmed inspiration från Sandell och Svenssons (2017) sju kategoriseringar för företagensmotiveringar till goodwillnedskrivning. Resultatet och analysen av datamaterialet visade på femkategorier; Externa faktorer, Interna faktorer, Kombination av externa och interna faktorer,Konstaterande samt Mystifiering med tillhörande kodning. Sammanfattningsvis så visar studienatt när företagen förklarar en goodwillnedskrivning i sina finansiella rapporter så väljer de i förstahand att vända sig till externa faktorer. Det visade sig även att det allmänna ekonomiska läget medbland annat lågkonjunktur, höga räntor och förändrade marknadsförhållanden är något somföretagen väljer att nämna som en orsak till en goodwillnedskrivning.The purpose of this study is to examine selected Swedish listed companies and their explanatorygrounds as well as factors for impairment of goodwill by collecting data from annual reports in theyears 2021, 2022 and 2023. Goodwill is a discussed and controversial subject as the subjectiveimpairment test causes the credibility and reliability to decrease in the final financial report. Thecompanies justify and explain the goodwill impairment in the financial report by rhetoricallydefending themselves against expected external criticism. Studies have shown that if companiesexplain a goodwill impairment with external reasons, the market reactions will be more positivethan if it were internal reasons. To answer the aim of the study, the following questions have beendeveloped; How do Swedish listed companies formulate themselves in their financial reports whenit comes to explanatory grounds for impairment of goodwill? and What do the companies reportin their financial statements regarding factors that affect their impairment of goodwill? With aqualitative content analysis, the companies' explanation for the impairments is analyzed andinterpreted based on a developed analysis model. The analysis model was developed during thestudy based on the data material and inspired by Sandell and Svensson's (2017) sevencategorizations for companies' motivations for goodwill impairments. The result and the analysisof the data showed three main categories; External factors, Internal factors, Combination ofexternal and internal factors, Statement and Mystification with associated coding. In summary,the study shows that when companies explain a goodwill impairment in their financial reports,they primarily choose to turn to external factors. It also turned out that the general economicsituation, including recession, high interest rates and a change in market conditions, is somethingthat companies choose to cite as a reason for a goodwill impairment
Finding your home on the market : The financialised homeownership ideology in Sweden and Estonia 1970–2007
No full textAvhandlingen är en idéhistorisk studie av hemmet som politisk idé under det sena 1900-talet och tidiga 2000-talet, då marknader i allmänhet, och finansmarknaden i synnerhet, expanderade och kom att fungera som en modell för hur samhället bäst kunde organiseras. Genom att studera påståenden och formuleringar om hemmet i svenska bankers bolånereklam, fastighetsmäklarbranschens professionalisering och praktiker, ett allmännyttigt bostadsföretags presentation av nya lägenheter på bostadsutställningen H99 år 1999, Ikeas marknadsföring på samma utställning och en svensk banks expansion till nya bolånemarknader i Baltikum efter Sovjetunionens fall, ger avhandlingen ett nytt perspektiv på det nyliberala systemskiftet i Sverige och Estland. Tidigare forskning om bostadssystemens förändringar i de två länderna har tenderat att fokusera på analyser av prisstatistik samt ägandeformer och regleringar. Mindre uppmärksamhet har ägnats åt att förstå hur idéer om bostäder förändrades när abstrakta marknadslogiker, till exempel finansmarknadens, blev allt viktigare för att avgöra tillgången till bostäder. Mindre uppmärksamhet har också ägnats åt att analysera hur andra aktörer än politiker och ekonomer har förändrat praxis och påverkat människors vardagsliv och deras anknytning till marknader. Utifrån syftet att visa hur kommersiella aktörer har förändrat politiska idéer om hemmet i Sverige och Estland under perioden 1970–2007 undersöker avhandlingen kommersiella aktörers beskrivningar av hemmets politiska roll som både en boplats och en känsla av tillhörighet med denna plats. Hemmet som bostad har länge varit tillgängligt för försäljning och köp, avhandlingen visar att kommersiella aktörer har kommersialiserat också hemmets intima dimension på nya sätt under den undersökta perioden och skapat en finansialiserad hemägarideologi.This thesis examines the history of ideas about the home in the late 20th and early 21st centuries in Sweden and Estonia, when markets in general, and the financial market in particular, expanded and came to serve as a model for how society could best be organised. By studying claims and statements about the home in mortgage advertising from Swedish banks, the professionalisation and practices of the real estate agent industry, the presentation of new apartments by a public housing company at the housing exhibition H99 in 1999, in Ikea’s marketing at the same exhibition and the expansion of a Swedish bank into new mortgage markets in the Baltic states after the fall of the Soviet Union, the thesis provides a new perspective on the neoliberal system switch in Sweden and Estonia. Previous research on changes in the housing systems has tended to focus on analyses of price statistics as well as forms of ownership and regulations. Less attention has been paid to understanding how ideas about housing changed as abstract market logics, such as those of the financial market, became increasingly important in determining access to housing. Less attention has also been paid to analysing how actors other than politicians and economists have changed practices and influenced people’s everyday lives and their attachment to markets. With the purpose of showing how commercial actors have changed political ideas about the home in Sweden and Estonia in the period 1970–2007, the dissertation examines the actors’ description of the political role of the home as both a place of residence and a sense of belonging to that place. While the home as a place of residence has long been available for sale and purchase, I argue that commercial actors have commodified the intimate dimension of the home in new ways during the period under study and produced a financialised ideology of homeownership
Intellectio : Retorikens sjätte del?
No full textI den svenska retorikdiskussionen har retorikens delar, rhetorices partes, fått en framträdande roll. Men hur många delar har egentligen retoriken? Quintilianus säger fem, men vissa svenska handböcker, samt läroplanen för gymnasieskolan 2011, räknar i stället med sex. De har lagt till intellectio före inventio, dispositio, elocutio, memoria och actio. Här undersöks vilken status intellectio har i den retoriska traditionen. Det är en fråga både om historien – och om historiebruk. Hur var den antika teorin egentligen utformad? Och hur kan en modern praktiskt orienterad retorikundervisning förhålla sig till sina antika rötter? Boken består av tre bidrag. Erik Bengtson studerar svensk-språkiga handböcker och spårar intellectio tillbaka till tysk retorikhistorisk forskning. Annika Ström studerar förekomsten samt avsaknaden av intellectio i klassiska och senantika latinska texter. David Westberg går i stället till den grekiska textvärlden och kastar nytt ljus på frågan om hur vi kan förstå detta omtvistade begrepp
Local Communities ́Capability to Freedom of Choice : A Case Study of Burunge Wildlife Management Area, Tanzania
No full textWildlife Management Areas (WMA) are established all around Tanzania, giving the incentive to local communities to preserve nature, and simultaneously promoting socio-economic development for the local communities. Having a capability approach, this paper is leveraging theories of justice in order to establish a perception of local communities freedom to improve their well-being in ways they see fit their wills. Through semi-structured interview, and literature review, I found the local communities' inclusion within the WMA is regarded as important as important infrastructure could thus be established, however, from perspectives of justice, local communities ́capability to freedom of choice are diminishing. This is demonstrated in the occurrence of wildlife damage on villages crops and livestock, and most notably the villages themself. The paper argues that there is a lack of recognition of the local communities from external stakeholders, hence affecting their capability to participate in decision-making. The development of the local communities are very much dependent on the interest of investors, and hence the need for government regulations of participatory processes are demonstrated.
The importance of brand communication for start-ups on social media : A qualitative research on how brand love can develop in consumers
No full textDenna forskning undersöker rollen som varumärkeskommunikation på sociala medier har för ett nystartat företag och att förstå hur varumärkeskärlek kan skapas och utvecklas hos konsumenter. Genom att tillämpa teorierna varumärkeskapital och relationsmarknadsföring utifrån tre koncept inom marknadsföring, kan forskningen fokusera på att förstå hur konsumenterna interagerar med ett nystartat företag. Detta gjordes utifrån en kvalitativ ansats med universitetsstudenter för att diskutera deras uppfattning och upplevelser av det nystartade företaget Temu samt andra företag och varumärken. Resultaten visar att varumärkeskommunikation har en stor påverkan på sociala medier för hur det interagerar och engagerar kunder. Trots att respondenterna inte uttryckligen förklarar deras känslor gentemot varumärken visar datainsamlingen på indikationer för vad som uppskattas hos andra varumärken. Transparent kommunikation, brett sortiment och ömsesidig relation mellan företag och kunder är det som betonades vara betydelsefulla för att bygga och skapa relationer där möjligheten för varumärkeskärlek därefter kan utvecklas. Forskningen bidrar till förståelsen om hur nystartade företag kan använda varumärkeskommunikation på sociala medier för att etablera och stärka relationer med sina kunder för att utveckla varumärkeskärlek.This research examines the role of brand communication on social media for a start-up company and to understand how brand love can be created and developed in consumers. By applying the theories of brand equity and relationship marketing to three marketing concepts, the research is able to focus on understanding how consumers interact with a start-up. This was done using a qualitative approach with university students to discuss their perceptions and experiences of the start-up Temu and other companies and brands. The results show that brand communication has a significant impact on social media in how it interacts and engages consumers. Although participants did not explicitly declare their feelings towards brands, the data collection shows indications of what was appreciated in other brands. Transparent communication, wide product range and mutually beneficial relationship between companies and customers are what were emphasized as important to build and create relationships where the possibility of brand love can develop. This research contributes to the understanding of how start-ups can use brand communication on social media to establish and strengthen relationships with their customers to develop brand love.
Hiphop som kulturspegel i svensk media : En kvantitativ studie om hur svensk media har gestaltat hiphop från 1980-talet fram till 2024
No full textDenna studie undersöker den svenska mediebilden av hiphop utifrån en analys av artiklar från tre av landets största tidningar, Aftonbladet, Expressen och Svenska Dagbladet. Studien utforskar hur hiphop framställs i dessa tidningar och undersöker vilka faktorer som ligger bakom framställningen. Studien är kvantitativ och baserad på 200 hiphop-relaterade artiklar från de tre tidningarna. Resultaten från studien har analyserats med stöd av tidigare forskning inom ämnet, svensk och internationell. Analysen bygger på tre teoretiska ramar vilket är intersektionalitetsteori, gestaltningsteori och dagordningsteori. Dessa teorier har bidragit till att ge en djupare förståelse för hur hiphop framställs och inom vilka kontexter i svenska medier. De bidrar även till att belysa de underliggande strukturer och perspektiv som har påverkat rapporteringen. Resultatet av studien visar att maktordningar gällande socioekonomisk tillhörighet, etnicitet och kön har varit styrande i hur hiphopkulturen uppmärksammats av media över tid, och vilka markörer som bidragit till hur hiphopen gestaltats och representerats genom åren i media. This study examines the Swedish media portrayal of hip hop by analyzing articles from three of Sweden's country's largest newspapers, Aftonbladet, Expressen, and Svenska Dagbladet. The study explores how hip hop is presented in these newspapers and investigates the factors that may have been influenced. This is a quantitative study and is based on 200 hip hop related articles from the newspapers. The results from the study have been analyzed with reference to previous research on the subject, both from Sweden and internationally. The analysis is based on the theories intersectionality theory, framing, and the agenda-setting theory. These theories interact to a deeper understanding of how hip hop is portrayed and contextualized in Swedish media. The result of the study shows that power structures related to socioeconomic status, ethnicity, and gender have been influential in how hip hop culture has been addressed by the media over time, and which markers have contributed to shaping the portrayal and representation of hip hop throughout the years in the media
Etnifierad platsprofilering i förorten : En kvalitativ studie om upplevelser av etnifierad platsprofilering och dess inverkan på mäns liv
No full textThe aim of this study was to investigate young men's experiences of being stopped by the Stockholm police in two marginalized areas in Stockholm. The study had a special focus on the experience of ethnicized location profiling, which became relevant in connection with the new law on inspection zones. To achieve the study's goals, a qualitative research method was used as the empirical evidence was based on six interviews with men who gave an account of their experiences and perspectives of marginalized communities. The empirical work has been analyzed using stigma theory, territorial stigma and labeling theory. The results showed that the men had gone through similar experiences during their conversations with the police, where the police's frequent interest was based on the men's ethnicity, appearance and area of residence. The men highlighted that this had an impact on the police's treatment, as the men felt that the police saw them as criminals and treated them differently from ethnic Swedes. Based on the men's previous experiences, they assumed that the inspection zones would worsen the image of marginalized communities and affect the living situation of the individuals of the community. Where there was a risk that the zones contribute to the stopping of innocents and that ethnic and geographic profiling increases