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    Kapitalstruktur och CSR : En studie av sambandet mellan skuldsättningsgraden och ESG-betyg i europeiska mjukvaruföretag

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    Denna uppsatts undersöker relationen mellan Corporate Social Responsibility (CSR) och kapitalstruktur i programvaruföretag i Europa. Företag inom programvaruindustrin, på grund av att den är kunskapsintensiv, tenderar att ha en stor mängd immatriella tillgångar i sin tillgångsstruktur. Detta leder till en lägre grad av skuldsättning i branschen, till följd av tillgångarnas osäkra värde och oförmåga att använda dem som säkerhet av långivare. Därför anser detta examensarbete det vara av intresse att undersöka om bättre CSR-prestanda i programvaruföretag har en effekt på skuldsättningsgraden. Studien bidrar till det nuvarande kunskapsfältet inom kapitalstruktur och hållbarhetsforskning genom att tillämpa de klassiska teorierna om kapitalstruktur Trade-off theory, Pecking-order theory och Signling theory för att analysera resultatet i denna studie.  Tidigare studier om CSR:s inverkan på kapitalstruktur har haft varierande resultat. Medan vissa forskare har funnit ett negativt samband mellan CSR-prestanda och kapitalstruktur, har andra funnit det motsatta förhållandet. CSR mäts i denna studie genom användingen av Envioronmental Social och Governance-betyg (ESG-betyg) hämtade från Sustainalytics plattform. För att undersöka sambandet mellan skuldsättningsgraden och ESG-betyg genomfördes en multipel regressionsanalys. Resultatet i denna studie finner inte något signifikant samband mellan variablerna ESG-betyg och skuldsättningsgrad. This thesis investigates the relationship between Corporate Social Responsibility (CSR) and capital structure in software firms in Europe. Firms in the software industry, due to being knowledge intensive, tend to have a large amound of intangible assets in their asset strucutre. This leads to a higher degree of indebtedness in the industry, owing to the uncertain value of the assets and the inability to use them as collateral by lenders. Therefor, this thesis deems it of interest to investigate whether better CSR-performance in software firms affects the debt ratio. This study contributes to the current field of knowledge of capital structrue and sustainability research by applying the classical theories of capital structure, the Trade-off theory, Pecking-order theory and Signaling theory and using them to analyze the result in this study.  Previous studies on CSR´s impact on capital structure have had varied results. While some scholars have found a negative relationship between CSR-performance and capital structure, others have found the opposite relationship. CSR is measured in this study through the use of Environmental, Social and Governance-ratings (ESG-ratings) derived from Sustainalytivs platform. To investgate the relationship between the debt ratio and ESG-ratins a multiple regression analysis was conducted. The result in this study do not find any significant relationship between the variables ESG-rating and debt ratio.

    Decriminalize personal use of drugs : a police officer perspective

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    I Sverige kriminaliserades eget bruk av narkotika 1988 och sedan dess har antalet personer som rapporterats för brottet stadigt ökat (Brottsförebygganderådet [BRÅ] 2023). Kriminaliseringen har setts som framgångsrik då vi internationellt sätt har lägre narkotikaanvändande än många andra länder. På senaste har dock den svenska narkotikapolitiken ifrågasatts och två statliga utredningar har uppmanat regeringen att se över konsekvenserna av lagstiftningen, framför allt kopplat till den höga narkotikadödligheten (SOU 2023:10; SOU 2023:62). Studien undersöker hur poliser som arbetar mot narkotika ser på frågan om narkotikabrott eget bruk ska avkriminaliseras eller inte. Studiens teoretiska ramverk utgår från deterrence theory och ethics of care. Deterrence theory, avskräckningsteori, har sin grund i att individen aktivt väljer att avstå från brottsliga handlingar för att straffet väger högre än vinsten av att begå brott (Beccaria 1778, s.29). Ethics of care, omsorgsetik, syftar till att vi kan och bör bemöta marginaliserade individer i samhället med omsorg och empati. Vad som är gott eller vad som bör uppnås är viktigare än korrekthet eller principiella kriterier (UNODC u.å.). Studien har skett genom kvalitativa intervjuer med poliser som arbetar mot narkotikabrott för att undersöka hur de ser på kriminaliseringen av narkotikabrott eget bruk. Intervjuerna har analyserats efter studiens frågeställningar och teoretiska ramverk. Resultatet visar att poliserna selekterar vilka derapporterar för brott och grunden till selekteringen är omsorg för individen bakom bruket. Det råder en stark konsensus bland deltagarna att avkriminalisering av narkotikabrott eget bruk skulle få negativa konsekvenser och de uttrycker en oro för både ett ökat användande och problem för polisens arbete mot den organiserade brottsligheten. Arbetet mot narkotikabrott eget bruk är komplext och stort ansvar läggs på den enskilde polismannen för att orientera sig i tillämpningen av lagstiftningen. Polismyndigheten bör underlätta arbetet genom att tydligare riktlinjer kring hur lagen ska tillämpas så legaliteten bibehålls.In Sweden, personal use of narcotics was criminalized in 1988 and since then, the number of people reported for the crime has steadily increased (BRÅ 2023). Criminalization has been seen as successful as we have lower drug use internationally than many other countries. Recently, however, Swedish drug policy has been questioned and two government inquiries have called on the government to review the consequences of the legislation, especially linked to the high drug mortality rate (SOU 2023:10; 2023:62). The study examines how police officers who work against narcotics view the question of whether use of drugs should be decriminalized or not. The theoretical framework of the study is based on deterrence theory and ethics of care. Deterrence theory involve that the individual actively chooses to abstain from criminal acts because the punishment outweighs the profit of committing a crime (Beccaria 1778, p.29). Ethics of care means that we can and should treat marginalized individuals in society with care and empathy. What is good or what should be achieved is more important than correctness or principled criteria (UNODC n.d.). The study has been conducted through qualitative interviews with police officers who work against drug offenses to examine how they view the criminalization of personal use. The interviews have been analyzed according to the study's questions and theoretical framework. The results show that the police select who they report and the basis for the selection is care for the individual behind the crime. There is a strong consensus among the participants that decriminalization of use of drugs would have negative consequences and they express concern towards both increased use and problems for the police's work against organized crime. The work against drug offence, personal use, is complex and great responsibility is placed on the individual police officer to orient himself in the application of the legislation. The Police Authority should facilitate the work by providing clearer guidelines on how the law is to be applied so that legality is maintained.

    "Hade du kommit för två år sedan när du började tycka att det var jobbigt. Då hade det varit så mycket lättare för dig" : En kvalitativ studie om professionellas erfarenheter av att arbeta med pojkar och unga män med psykisk ohälsa

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    Denna studie syftar till att undersöka professionellas erfarenheter av att arbeta med pojkar och unga män med psykisk ohälsa. Detta har möjliggjorts genom semistrukturerade intervjuer med fem informanter som arbetar med socialt arbete inom olika verksamheter, på så vis är detta en tvärprofessionell studie. Studiens resultat framkom genom en tematisk analys där följande huvudteman identifierades: de professionellas syn på pojkar och unga mäns psykiska ohälsa, den professionellas förhållningssätt och professionellas arbete.  Studiens teoretiska ramverk är Connells maskulinitetsteori, Goffmans teori om stigma, handlingsutrymme och Gordons universell-, selektiv- och indikerad preventionsteori. Resultatet i denna studie visar enligt informanterna att det finns ett flertal barriärer som blir ett hinder för såväl målgruppen som för de professionella, såsom stigmatisering och könsnormer. Samtliga informanter var medvetna kring hur könsnormer påverkar deras förhållningssätt, dock tyder studiens resultat på hur deras förhållningssätt skiljer sig till följd av deras egna kön. Slutligen identifieras olika kontextuella villkor som påverkar förutsättningar i arbetet och den professionellas handlingsutrymme i arbetet, såsom olika möjligheter för reflektion samt olika möjligheter för hälsofrämjande arbete.The purpose of this study was to examine the experiences of professionals working with boys and young men suffering from mental illnesses. This has been made possible through semi-structured interviews with five informants who work with social work in various organizations, thus making this a cross-professional study. The results of the study emerged through a thematic analysis where the following main themes were identified: the professional's view of boys and young men's mental illness, the professional's approach and the professional's work. The study's theoretical framework is Connell's theory of masculinity, Goffman's theory of stigma, professional discretion and Gordon's universal, selective and indicated prevention theory. The results of this study show, according to the informants, that there are several barriers that become an obstacle for both the target group and the professionals, such as stigmatization and gender norms. All informants were aware of how gender norms affect the meeting with boys and young men, however the results of the study indicate how the informants approach differs as a result of their own gender. Finally, different contextual conditions are identified that affect conditions in the work and the professional's discretion, such as different opportunities for reflection and different opportunities for health-promoting work

    Gruvnäring och klimatpolitik : En diskursanalytisk studie av gruvpolicyer i den svenska regeringens nya klimathandlingsplan

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    The purpose of this study is to seek a better understanding of Sweden’s new climate action plan proposed by the government of Ulf Kristersson in 2023. The study’s focus is specifically to seek a better understanding of the proposed mining policies included in the climate action plan, by analyzing the underlying assumptions and problem representations. To reach knowledge about the underlying assumptions and understandings in the climate action plan, the study carries out using Carol Bacchi's discourse analysis approach What’s the problem represented to be? The analysis also aims to discuss and problematize these assumptions by applying the theoretical framework of green colonialism and green extractivism. By applying three of Bacchi's methodological questions to the material the study concludes that mining policies proposed in the climate action plan are motivated by problem representations connected to security, independence, Sweden as a strong nation and the green transition. These representations are underpinned by assumptions about climate, economic growth, and mining as something positive for the environment. By applying the theoretical framework mentioned, the study concludes that it is possible to understand the proposed mining policies as part of an act of energy colonialism and green extractivism.

    Leading the way to sustainability : How leadership for sustainability emerges and is practiced in a complex collaboration project including several organizations

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    Climate change is undoubtedly caused by human activity. One of the largest contributors is the construction industry. Yet there is a need for development of infrastructure globally. To fundamentally change the construction industry there is a need for collaborations between several actors from both public and private sector. Such collaborations are often challenged by different organizational cultures, leading to issues of trust and communication. This is a study of relational leadership in the context of sustainability and complex collaboration projects. Situated in the design phase of a state funded road building project in Sweden. The study contributes with new knowledge on how leadership for sustainability is practiced and where it emerges. In line with relational leadership studies, it also discusses how the surrounding context influences the leadership. Applying this relational, social constructivist perspective on leadership the study concludes that leadership for sustainability is a relational process where direction is found through sustainability focused dialogues where problems are constructed and made sense of. The study however also acknowledges the importance of creating a space for action to further develop such solutions. For this action space to be enabling, dialogues are needed where existing preconditions are re-evaluated in relation to collected learnings about problems. Otherwise, there is a risk for the action space to be formed by previous decisions, project boundaries and personal interpretations that hinder a sustainable change. Finally, the dynamic between teams in the collaboration is believed to be an important contextual factor that influences leadership for sustainability. For teams to engage in discussions needed, trust is needed in the collaboration, which is challenging when teams come from different local-cultural historical contexts. Hence, a focus on improving trust in collaboration and build a common context is an equally important part of leadership for sustainability

    Impact of football in the tourism industry - case of Liverpool

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    This Masters dissertation explores the concept of a certain city in Europe that is particularly known for their football team and thereby a large amount of their tourists are there for the sole purpose of watching a football game live. Examples of these cities are Liverpool (Liverpool FC, Everton), Manchester (Manchester United, Manchester City) Dortmund (Fc Dortmund). This paper focuses on the city of Liverpool and one of its local football teams, Liverpool FC. The author states that there is a lack of research of how cities such as Liverpool is dependent on its football teams for its tourism industry.  The research aim of this paper is to gain an understanding of how football can have a major impact on a city's tourism industry. This study will specifically aim to reach its data collection by having an online survey. The survey targeted Swedish Liverpool fans who had visited Liverpool for the purpose of watching a football game. This study will adopt a quantitative and qualitative approach mixed together with a survey as a main tool to collect data. The data collected will be analyzed by an approach of a content analysis. content analysis is used to interpret messages' (often unstructured) text, image, symbol, or audio data.

    Among slow uplanders and confident dalecarlians : A study on school textbooks from the early 20th century

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    This paper explores the influential role of early 20th-century Swedish school textbooks in shaping student identities and nationalistic perspectives, focusing on "Läsebok för Folkskolan" and Verner von Heidenstam's "Svenskarna och deras hövdingar." The study situates these textbooks within the historical context of Swedish education's transition from church-led to public schooling following the 1842 ordinance. Through an intersectional analysis of selected chapters, it examines how these texts portrayed gender, minorities, and nationality, contributing to a national romantic ethos and influencing students' self-perception. The analysis explores how different aspects of identity—sex, gender, minorities and nationality—intersect and shape the representation of societal roles in these textbooks. It questions whether these materials encouraged students to explore their identities or reinforced a fixed notion of a "good citizen." My findings reveal that these textbooks were instrumental in embedding societal norms while promoting a romanticized view of Swedish history. "Läsebok för Folkskolan" provided a moral and religious framework, while Heidenstam's work linked students to a heroic past, fostering national pride. The study underscores the significant impact of early 20th-century textbooks on shaping students’ perceptions and identities, offering insights into how education functioned as a tool for both personal and national identity formation

    Det androgyna drottningskapet : en semiotisk analys av tidigmoderna porträtt av kvinnliga monarker

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    This study examines three early modern portraits of three European female monarchs from around the time of their coronations to determine how they use visual rhetoric to legitimize their regimes and generate agency. The study evaluates how the portraits utilize rhetorical and semiotic resources to create persuasive visual messages and royal personae, using Roland Barthes theory of myths to interpret how the monarchs repurpose or get around prevalent problematic perceptions of gender and power within their respective doxas. The study finds that the most commonly alluded to myths in the portraits are myths about the divine right of kings, the monarchs’ two bodies and patriotism as well as myths about the relationships between men, women and power. The monarchs associate themselves with masculine attributes culturally perceived as appropriate for a monarch, and perpetuate negative myths about women and femininity in the interest of posing themselves as an exception to them, while largely avoiding alienating themselves from the perceived virtues of womanhood.

    “hard to type with one hand” : Att göra genus och sexualitet i lättklädda livestreams på Twitch.tv

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    This study explores the (hetero)sexualized online space that is the category “Pools, Hot Tubsand Beaches” on the streaming platform Twitch.tv. The aim of the study is to gain a further understanding of how gender and sexuality is performed under the specific conditions offered by the space. Interactions between livestreamer and chat in three livestreams have been transcribed and analyzed using reflexive thematic analysis. I find that the space is characterized by the logic of the heterosexual matrix as defined by Judith Butler, as well by two foundational asymmetries that inform the way that gender and sexuality is performed in the spaces studied: the asymmetry of perspective and the asymmetry of performativity. These conditions are actively negotiated with by the subjects that interact in the space. Furthermore, relying on the work of Raewyn Connell, I find that the subjects conduct a labor of positionality with regards to notions of good and bad masculinity, basing their sense ofcommunity on the abjectification of “other men” in order to construct their own masculinity

    Landskapsarkitektur och hållbarhet i ett långt tidsperspektiv

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