Dalarna University College Electronic Archive
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Auditors independence : A qualitative study about auditors’ perception of their independence in small towns
No full textOberoendet är en viktig del av revisionsyrket. Faktorer som nära relationer mellan klient och revisor kan påverka oberoendet negativt. Detta kan vara svårt att frångå i mindre städer, dock saknas tidigare forskning i ämnet. Genom en kvalitativ ansats syftar denna studie till att undersöka hur revisorers oberoende kan påverkas av att vara verksam i mindre städer. Denna forskningsfråga är viktig att lyfta då Sverige utgörs av ett stort antal mindre städer. Resultatet visar att det inte går att undkomma de risker som finns i mindre städer. Genom att anpassa sitt förhållningssätt kan revisorerna dock hantera det. Studien bidrar därmed till att dels visa hur revisorer praktiskt hanterar problematiken kring oberoende i mindre städer, dels sprida dessa praktiska kunskaper till andra individer inom revisionsyrket.Independence is a crucial aspect of the auditing profession. Factors such as a closerelationship between the auditor and the client can negatively impact the auditor’sindependence. This issue may be more prominent in smaller towns. However,there is a lack of previous research on this topic. Through a qualitative approach,this study aims to examine how an auditor’s independence is influenced by thefact that the auditor is working in a smaller town. The research question isimportant to further examine since Sweden consists of a large number of smallercities. The findings suggest that it is difficult to avoid risks associated withauditing in smaller towns. The auditors can, however, handle the risks by adaptingtheir professional approach. This study contributes to the auditing profession byoffering insights into how auditors deal with concerns regarding theirindependence in smaller towns, as well as sharing these insights to others withinthe auditing profession
Magrid : A Meta-review of Learning Material Evaluations
No full textThis meta-review explores the inclusion sensitivity of Magrid, a digital learning tool designed for children aged 3–9, with particular emphasis on learners with special educational needs (SEN). Three original reviews are synthesized: two by pre-service teachers in an international course held in Sweden, and one by a Czech PhD student within the field of education. All reviewers used the FroLLM framework, a reflective tool developed by an interdisciplinary European research team that offers six areas for reflection on inclusion sensitivity in learning materials. The meta-review shows opportunities for inclusion in terms of Magrid’s adaptability, multilingualsupport, intuitive design, and accessibility. According to the original reviews, these aspects have the potential to contribute to highly inclusion-sensitive learning settings. Obstacles were connected to learners’ limited opportunities to reflect independently, which hindered agency and empowerment, and to the way that feedback was directed towards the teacher instead of the students. The meta-review reflects on what different understandings of inclusion emerge in the reviews of Magrid. Against this backdrop, Magrid can be understood as supporting inclusion in terms of location and placement, providing SEN support as well as academic and social support for all learners. However, the more complex understanding of inclusion as community building and providing the learner with a feeling of belonging was less evident in the original reviews. The meta-review concludes that while Magrid offers strong structural inclusivity, deeper forms of inclusion—like student empowerment and belonging—are harder to achieve and evaluate through digital tools alone.https://www.du.se/sv/forskning/forskningsprojekt_/?projectid=9
Meaningful hotel recommendation based on hotel review text
No full textIn the digital travel ecosystem, user reviews significantly influence hotel choices. However, most recommendation still rely mainly on aggregated numerical ratings, often overlooking the deeper insights in review text. This thesis uses Aspect-Based Sentiment Analysis (ABSA) to extract detailed sentiment information from reviews and combines it with numerical ratings to develop a more accurate and fair hotel recommendations. This research investigates hotel guest satisfaction using 134,550 multilingual reviews from Booking.com for hotels in Singapore. Leveraging ChatGPT o3-mini, sentiment scores were extracted for seven key aspects, including comfort, cleanliness, and location. These were integrated with numerical ratings through Principal Component Analysis and modelled using a Cumulative Link Model (CLM) to predict ordinal hotel ratings. The model, validated on 24,172 instances, demonstrated high predictive performance, with over 92% of predictions matching actual ratings exactly. Statistical analysis revealed that sentiments related to comfort, facilities, and cleanliness significantly increased satisfaction, while location sentiment had a negative impact. These findings highlight the value of review text in capturing guest experiences often overlooked by traditional rating systems. The proposed hybrid model offers a more personalized and accurate recommendation approach and provides actionable insights for hotel management seeking to improve service quality and guest satisfaction. This research presents a validated framework for building objective, context-aware hotel recommendation systems that consider both guest ratings and the reasons behind them. The proposed method, backed by strong empirical results, offers a reliable tool for booking platforms and hotel managers to enhance guest-hotel matching and improve satisfaction through meaningful analysis of review texts
Skrivundervisning på högstadiet : En diskursanalytisk studie av lärares val av digitala och analoga skrivverktyg
No full textDetta examensarbete undersöker hur svensklärare i årskurs 7–9 resonerar om valet av digitala och analoga skrivverktyg i skrivundervisningen. Studien baseras på en kvalitativ metod där tio semistrukturerade intervjuer genomförs med lärare verksamma på olika skolor i Sverige. Analysen utgår ifrån Ivaničs skrivdiskurser (2004), vilka används för att tolka lärarnas utsagor och deras synsätt på skrivande. Resultatet visar att samtliga av dessa diskurser förekommer i lärarnas beskrivningar, och att olika skrivverktyg kan kopplas till olika diskurser. Digitala skrivverktyg förknippas främst med skrivande som en process, medan analoga kopplas till färdighetsträning och tankeutveckling. Vårt arbete bidrar med kunskap om hur lärarnas syn på skrivande påverkar valet av skrivverktyg och det visar därmed hur lärarnas förhållande till olika skrivdiskurser får betydelse för undervisningspraktiken. Studien är särskilt relevant för verksamma och blivande lärare samt lärarutbildare, då den synliggör hur val av skrivverktyg kan påverka undervisningens innehåll.Svenska</p
The 4.5 Power-Sharing Model in Somalia : A Barrier or Catalyst for Sustainable Democracy?
No full textThis thesis examines Somalia's 4.5 clan-based power-sharing formula, investigating whether it serves as a barrier or catalyst for sustainable democratic governance. The system allocates equal political representation to four major clan families (Hawiye, Darod, Dir, and Digil-Mirifle/Rahanweyn) while minority clans collectively receive half a share. Though introduced at the 2000 Arta Peace Conference as a temporarysolution—encapsulated in President Guelleh's phrase "Xaq ma aha ee waa xal" ("It's not a fair system but a temporary solution")—the model has persisted for over two decades despite its absence from Somalia's 2012 Provisional Constitution. This research employs a qualitative methodology based on seven semi-structured interviews with key stakeholders and analysis of literature and policy documents to examine the interplay between traditional governance structures and modern constitutional frameworks. The study reveals that while the 4.5 formula initially contributed to political stabilization by ending warlord dominance, it has fundamentally undermined democratic development by institutionalizing clan-based politics. It creates what one interviewee termed "negative stability"—preventing any single clan from dominating while simultaneously obstructing progress toward merit-based governance. The system systematically excludes minority communities, who as one interviewee believes, constitute approximately one-third of Somalia's population yet are compressed into the ".5" category with disproportionately low representation. Government effectiveness suffers as appointments prioritize clan balance over competence. Through comparative analysis with other power-sharing arrangements, the research identifies reform pathways, including electoral threshold systems requiring cross-clan support and mixed representation systems that could gradually phase out clan quotas
Kollektivtrafik i form av nätverk : En tillämpning av komplex nätverksteori inom Dalarnas kollektivtrafik
No full textIn light of declining population figures and increasingly sparsely populated rural areas, the potential consumer base for public transport is expected to decrease in many municipalities across Sweden. In order to continue promoting sustainable public travel, planners therefore require tools and strategies to optimize public transit and maintain adequate coverage and service levels for as many users as possible. This study aims to evaluate the potential of complex network theory as an analytical and planning tool through a literature review and an empirical assessment in which the public transport networks of three Swedish municipalities are analyzed. The results of the network analysis indicate that municipalities Borlänge and Vansbro exhibit comparable characteristics, although with slightly more favorable indicators for Borlänge. In contrast, Avesta represents an outlier with significantly less efficiently optimized network characteristics. Moreover, the results of the study showcase how network theory can be used to illustrate the structure of a complex network and analyze its properties through a set of indicators. However, its practical utility as a tool for directly optimizing public transport networks is limited. Instead, network theory may serve as a complementary tool, particularly in conjunction with Geographic Information Systems (GIS), and may also give insight into theoretical design of optimal and efficient public transit networks
The future of recruitment? A study on the impact of AI on the recruitment process : A qualitative study on how recruiters experience AI use in recruitment processes
No full textAnvändning av artificiell intelligens (AI) har under de senaste åren blivit allt vanligare inom rekryteringsprocesser. Denna studie syftar till att skapa en fördjupad förståelse för hur rekryterare inom svenska organisationer upplever användning av AI i rekryteringsprocessen, samt AI:s möjligheter och utmaningar. Studien utgår från kvalitativ metod med semistrukturerade intervjuer genomförda utifrån nio respondenter inom såväl privat som offentlig sektor. Studiens resultat har analyserats med hjälp av tematisk analys för att identifiera uppkomna teman. Resultatet visar att AI används i både förberedelse- och urvalsfasen och ger möjligheter till ökad effektivitet och objektivitet. Samtidigt framkommer utmaningar utifrån att AI är programmerad av människor och kan medföra att mänskliga fördomar kan speglas i algoritmerna. I dagsläget saknar AI förmågan till mänskliga känslor och egenskaper som är särskilt betydande för att bedöma personlig lämplighet. Slutsatsen är därför att AI har stora möjligheter, däremot anser rekryterarna att det bör användas som ett hjälpmedel snarare änersättning för den mänskliga rekryteraren. The use of artificial intelligence (AI) has become increasingly common in recruitment processes in recent years. This study aims to create an in-depth understanding of how recruiters within Swedish organizations experience the use of AI in the recruitment process, as well as AI:s opportunities and challenges. The study is based on a qualitative methodology, employing semi-structured interviews conducted with nine respondents from both the private and public sectors. The results of the study have been analyzed using thematic analysis to identify emerging themes. The findings reveal that AI is utilized in both the preparation and selection phases, offering opportunities for increased efficiency and objectivity. However, challenges arise due to the fact that AI is programmed by humans, which can lead to human biases being reflected in algorithms. Additionally. Currently, AI lacks the ability to capture human emotions and characteristics that are particularly important for assessing personal suitability. The conclusion is that while AI holds significant potential, recruiters believe it should be used as a tool to assist rather than replace the human recruiter
Rotation of auditor : An analysis of its impact on the auditor's professional scepticism, independence, and audit quality
No full textDenna studie undersöker hur revisorsrotation påverkar revisorns professionella skepticism, oberoende och revisionskvalitet i Sverige. Studien bygger på en kvalitativ forskningsstrategi där semistrukturerade intervjuer har använts för att samla in empiri. Respondenterna utgörs av auktoriserade revisorer verksamma inom svenska revisionsbolag. Genom att analysera revisorernas egna tankar och perspektiv kring revisorsrotation bidrar studien till en ökad förståelse för dess effekter. Tidigare forskning har främst fokuserat på internationella regelverk, vilket innebär att det finns en kunskapslucka kring effekterna i Sverige. Resultaten i studien visar att revisorsrotation medför både fördelar och nackdelar. Fördelarna består främst av att nya infallsvinklar berikar revisionen, vilket stärker den professionella skepticismen och bidrar till ökat oberoende. Revisorsrotation har även en positiv inverkan på revisionskvaliteten, då nya revisorer kan upptäcka fel som tidigare revisorer har missat. Det stärker legitimiteten att redovisningen granskas på nytt med jämna mellanrum. Studien visar också att revisorsrotation främjar sund konkurrens inom revisionsbranschen och motverkar monopol. Nackdelarna är främst kopplade till förlorad klientkännedom. Det tar tid för en ny revisor att sätta sig in i verksamheten, vilket kan påverka revisionskvaliteten negativt på kort sikt. Dessutom är det kostsamt och tidskrävande att introducera och utbilda nya revisorer. Slutsatsen är att revisorsrotation fyller sitt syfte som ett verktyg för att främja oberoende och professionell skepticism i revisionsarbetet. Det bidrar till en högre revisionskvalitet, samt ökad legitimitet och trovärdighet i redovisningen. Samtliga respondenter anser att fördelarna överväger nackdelarna och att revisorsrotation bidrar som den avser att göra. Studien lyfter även fram intern revisorsrotation inom revisionsbolag som ett möjligt alternativ till extern rotation. För framtida forskning föreslås studier som undersöker hur uppföljningen av revisorsrotation genomförs i praktiken. Ett ytterligare förslag på vidare studier är att studera effekten av ett eventuellt införande av lagstadgad revisorsrotation för mindre och onoterade bolag.This study investigates how auditor rotation influences the auditor's professional scepticism, independence, and audit quality in Sweden. A qualitative research strategy was employed, in which semi-structured interviews were used to collect empirical data. The respondents were authorised public accountants working in Swedish accounting firms. By analysing auditors’ perspectives and experiences of auditor rotation, this study contributes to a broader understanding of its effectswithin the Swedish context. Previous research has primarily focused on international regulations, resulting in a knowledge gap concerning their implications in Sweden. The finding of this study indicate that auditor rotation presents both advantages and disadvantages. Among the key benefits are the introduction to fresh perspectives, which enhance professional scepticism and help strengthen the auditor's independence. Auditor rotation also positively affects audit quality, as new auditors may detect accounting errors that previous auditors had overlooked. This process reinforces the legitimacy of the audit, particularly when conducted at regular intervals. The study also reveals that auditor rotation contributes to healthy competition in the auditing industry and counteracts monopolies that might otherwise have arisen. The disadvantages of auditor rotation are associated with the loss of client-specific knowledge. It takes time for a new auditor to become familiar with the client's operation, which may temporarily affect audit quality negatively. Additionally, onboarding and training new auditors can be costly and time consuming. The study concludes that auditor rotation serves its intended purpose as a tool to promote independence and professional scepticism in audit practice. Overall, it contributes to improved audit quality, legitimacy, and credibility in financial reporting. All respondents agreed that the benefits outweigh the drawbacks and affirmed that auditor rotation functions as intended. The study highlights internal auditor rotation within firms as a viable alternative to external rotation. Future research is recommended to explore how auditor rotation is monitored and implemented in practice. Another suggestion is to examine the potential impact of implementing a mandatory auditor rotation for smaller and unlisted companies.
Explaining knowledge use and development beyond business renewal nets
No full textPurpose – In times that challenge businesses, requiring them to make strategic and operational changes due to downturns in the economy or environmental requirements, governments may initiate business renewal nets (BRNs) to foster development among firms. Knowledge is central to such initiatives. Drawing on a knowledge perspective, this paper aims to explain how the knowledge created and exchanged in BRNs is used and developed by the involved firms beyond the nets’ temporal and spatial boundaries. Design/methodology/approach – A multiple case study approach of two BRNs in Sweden was adopted, drawing on interviews, observations, documents and informal meetings with net participants and governmental bodies. Findings – The paper finds that knowledge use and development beyond the net are conditional on the (1) within- net knowledge arrangement; (2) relative knowledge distance between the nets’ participating parties; (3) parties’ engagement in the cause; and (4) involvement of these parties in within-net knowledge exchange and creation. Research limitations/implications – The paper helps explain the characteristics of knowledge exchange and creation that contribute to knowledge use and development beyond nets. It theorises four dimensions to explain whether knowledge is used or developed beyond the net. These are knowledge arrangement, knowledge distance, knowledge engagement and knowledge contingency. Practical implications – aims are met. Originality/value – The paper provides strategic advice for those establishing BRNs to ensure that Adopting a knowledge perspective in the interorganisational context, the paper contributes to past research on net initiatives by linking beyond-net knowledge use and development with the within-net circumstances, offering propositions for BRN success.
Yu Hua’s To Live: Xu Fugui’s journey to self-transcendence : A Franklian analysis
No full textThe present thesis represents an analysis of the protagonist Xu Fugui’s journey in Yu Hua’s novel To Live based on Viktor Frankl’s concepts of “will to meaning” and “self- transcendence”. The novel focuses on the story of the Xu family amid four decades of the most turbulent period in twentieth-century Chinese history. Throughout the novel Fugui experiences a profound transformation – from the state of an “existential vacuum”, being a reckless, self-indulgent son of a land-owner, through finding “will to meaning” in suffering, to the final stage of “self-transcendence”, when the protagonist ultimately shifts to resilience, humility and wisdom. It contributes to the existing research on Yu Hua’s To Live by suggesting new perspectives on the character analysis of the protagonist Xu Fugui, providing a better understanding of the relevance of Viktor Frankl’s theories to the problems of meaning, suffering, and personal transformation in the novel. Furthermore, this thesis addresses the problem of deriving meaning from adverse experiences such as suffering, and argues that suffering can lead to personal growth and achievement of self-transcendence.本论文基于维克多·弗兰克尔关于“意义意志”和“自我超越”的概念，分析了余华小说《活着》中主人公徐福贵的人生历程。小说讲述了在二十世纪中国最动荡的四十年间，徐家一家的故事。贯穿全书，徐福贵经历了深刻的转变：从“存在的空虚”状态下，一个任性自我、沉溺享乐的地主之子，通过苦难中找到“意义意志”，最终实现“自我超越”，成为坚韧、谦卑而富有智慧的人。该研究为现有关于余华《活着》的理解提供了新的视角，尤其是在主人公人物分析方面。它帮助人们更好地理解弗兰克尔的理论在小说中关于意义、苦难和个人成长这些问题上的相关性。论文探讨了如何从苦难等逆境中汲取意义，并主张苦难可以促使个人成长，最终实现自我超越