Publikationer från Södertörns Högskola
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Creating a web of multimodal resources : Examining meaning-making during a children’s book project in a multilingual community
No full textWhile many children grow up in linguistically and symbolically diverse communities, it is still rare that they encounter an early educational experience adapted to the complexities of their everyday communicational reality. This paper takes an ecological and multimodal approach to a preschool’s book project in a multilingual community. The study examines the web of resources that emerges from activities, actors and their interrelations during the book project. It is shown how multimodal resources emerge when supported by active pedagogical community engagement, and how resources underpinning early childhood literacy cross linguistic and modal boundaries. The paper uses a multimodal interaction analysis to show how the socioecological resources emerging during the project come together in multimodal interaction. Pedagogical potentials building on multimodal resources involving the wider ecology of actors in linguistically complex settings are discussed.
Rättsstaten och kommunen : utmaningar kring legalitet och ansvarsutkrävande
No full textDetta kapitel uppmärksammar rättsstaten på kommunal nivå och särskilt de utmaningar som kommunen och dess tjänstemän möter. Det är på den lokala nivån som politik omsätts i handling. Kommuner beslutar om tvångsvård av unga och missbrukare, miljösanktioner och alkoholtillstånd, bygglov beviljas eller nekas, kroginspektioner genomförs och badvatten testas. Kommuner beslutar också om allmänna lokala ordningsföreskrifter och ansvarar för krisberedskap inom totalförsvaret. Det är på den kommunala nivån som rättsstaten blir till verklighet och från enskildas horisont görs sällan skillnad mellan kommun och stat. Det är offentligt utövande av makt och all offentlig makt, även den kommunala, måste utövas under lagarna. Trots detta uppmärksammas kommuner och kommunanställda sällan ur ett rättsstatsperspektiv.
When design blends in : A study of how subtle design principles is noticed byusers in Minecraft
No full textUppsatsen undersöker hur subtila designelement enligt principerna inom Calm technologypåverkar användarupplevelsen i Minecraft. Fokus ligger på att analysera ljud, HUD(Heads-Up Display) och gränssnitt, samt hur dessa element samspelar med varandra ochanvändarens perifera och centrala uppmärksamhet för att skapa en bra användarupplevelse. Studien genomfördes med en kvalitativ metod, där sex deltagare observerades medan despelade Minecraft. Deltagarna blev senare intervjuade för att få en bättre förståelse av derasupplevelse med designelementen. Resultaten visar att ljudet i spelet fungerar både som enatmosfär skapare, men även ge spelaren viktig information genom att signalera närvaron avfiender eller förändringar i miljö. HUD-element såsom hälso- och hungermätare,uppmärksammas bara vid behov, vilket minskar kognitiv belastning. Gränssnittet möjliggören smidig interaktion mellan spelaren och spelet genom att minimera avbrott i spelet ochstödja användarens självständighet. Studien bekräftar att designelement som följer Calm technology-principerna kan bidra till attskapa balanserade och hållbara digitala miljöer och upplevelser. Genom att styra spelarensuppmärksamhet mellan periferi och centrum kan dessa element förbättraanvändarupplevelsen utan att behöva störa immersionen.The essay investigates how subtle design elements according to the principles of Calmtechnology affect the user experience in Minecraft. The focus is on analyzing sound, HUD(Heads-Up Display) and interface, as well as how these elements interact with each otherand the user's peripheral and central attention to create a good user experience. The study was conducted using a qualitative method, where six participants were observedwhile playing Minecraft. Participants were later interviewed to gain a better understandingof their experience with the design elements. The results show that the sound in the gameworks both as an atmosphere creator, but also provides the player with importantinformation by signaling the presence of enemies or changes in the environment. HUDelements such as health and hunger gauges are only attended to when needed, reducingcognitive load. The interface enables a smooth interaction between the player and the gameby minimizing interruptions in the game and supporting the user's independence. The study confirms that design elements that follow Calm technology principles cancontribute to creating balanced and sustainable digital environments and experiences. Bydirecting the player's attention between the periphery and the center, these elements canenhance the user experience without having to disrupt the immersion
Effekter av IFRS 16 och Covid-19 på nyckeltal hos nordiska börsnoterade detaljhandelsföretag : En kvantitativ paneldataanalys av förändringar i finansiella nyckeltal i samband med IFRS 16 och Covid-19
No full textThis bachelor's thesis examines how the implementation of the accounting standard IFRS 16and the covid-19 pandemic have affected key financial ratios among publicly listed retail companies in the Nordic region. IFRS 16 came into effect on January 1, 2019, requiring that operating leases be reported in the balance sheet as both assets and liabilities. This significantly changed how companies reported their financial position, especially in lease-intensive sectors such as retail. At the same time as companies were adapting to the new standard, the global economy was hit by the covid-19 pandemic. The pandemic led to store closures, changes in consumer behavior, and financial uncertainty, which may have affected companies performance independently of accounting changes. This study therefore analyzes the effects of IFRS 16 and the pandemic separately, as well as the extent to which the two may have reinforced each other. The study is based on a quantitative panel data analysis of 36 Nordic retail companies over the period 2018–2022. Using fixed effects regressions, changes in four key financial ratios are examined: debt-to-equity ratio, equity ratio, ROA, and EBITDA. The results show that IFRS 16 had a significant effect on debt levels, equity ratio, and EBITDA, while ROA was notsignificantly affected. The pandemic also influenced certain financial ratios, and the analysis indicates that it may have amplified some of the effects of IFRS 16.The findings contribute to a deeper understanding of how key financial ratios are affected when regulatory changes and economic crises occur in close succession, particularly in industries where leasing plays a central role
Basket som brottsförebyggande verktyg i socioekonomiskt utsatta områden : En kvalitativ undersökning om ideella organisationers upplevda roll i det brottsförebyggande arbetet
No full textThis thesis investigates how basketball club leaders in socioeconomically challenged areas perceive their role in supporting youth and preventing criminal behavior. Through semi-structured interviews with six leaders, the study applies Durkheim’s theory of socialization and Hirschi’s social bond theory to analyze the findings. The results suggest that the clubs act as crucial spaces for fostering belonging, responsibility and prosocial values, offering the members an alternative to negative influences. However, the leaders also highlight challenges such as limited resources, difficulties reaching all youth and the complexity of evaluating sports preventive effects. The study underscores the role of sports clubs as complementary actors in broader social prevention efforts
A Means to What End? : Investigating the Swedish Investor Response to Sustainability Regulations and Portfolio Risk
No full textThis dissertation investigates the impact of European Union sustainability regulations on investment companies, focusing on how Swedish firms evaluate sustainability risks and how such regulations influence their investment portfolios. Despite the increasing prominence of regulatory frameworks like the Corporate Sustainability Reporting Directive (CSRD), findings reveal significant variation in how investment companies respond. While some firms adopt a compliance-driven approach aimed at meeting legal requirements, others integrate environmental, social and governance (ESG) considerations more strategically into their decision-making processes. Using a qualitative, abductive approach based on semi-structured interviews, guided by two research questions about how firms assess sustainability risks within regulatory frameworks and the extent to which these regulations influence portfolios, the study reveals diverse responses. The findings show that while some firms adopt a compliance-driven approach aimed primarily at meeting legal requirements, others integrate ESG considerations more strategically, driven by long-term value creation and stakeholder expectations. The effectiveness of these regulations in promoting genuine change varies notably according to firm size, governance structures and the perceived legitimacy of the regulatory frameworks. The study highlights a persistent gap between regulatory intent and corporate practice, with many firms treating compliance as an endpoint rather than the start of meaningful sustainability engagement. To support deeper integration of ESG factors and promote sustainable finance within the EU, clearer incentives, greater standardisation and consistent enforcement are necessary. These insights contribute to a richer understanding of the complex role that EU sustainability regulations play in shaping investment behaviour and fostering sustainable finance.
Reducing Cross-Border Transaction Fees: The Cost-SavingPotential of Central Bank Digital Currencies
No full textHigh international transaction fees remain a significant barrier in international corporate finance, primary due to inefficiencies in traditional cross-border payment methods like correspondent banking. This essay evaluates the potential of Central Bank Digital Currencies (CBDCs) to reduce international transaction costs compared to conventional payment systems. Asemi-systematic literature review was conducted, analysing empirical data from recent pilotstudies, academic research, and institutional reports. Results indicate that CBDCs substantially reduce intermediary involvement, currency conversion fees, and settlement times, leading to cost efficiencies. Specifically, CBDC platforms streamline transaction processes by minimizing correspondent bank fees, providing more competitive and transparent foreign exchange rates, and achieving near-instant settlement times. The findings suggest significant cost-saving potential under optimal conditions, although these savings depend heavily on international regulatory coordination, technical interoperability, and effective governance structures. The study concludes that while CBDCs hold considerable promise for reducing cross-border payment costs, achieving these benefits requires overcoming substantial institutional and operational challenges
CSRD i offentligägda bolag i Sverige : Implementering, utmaningar och jämförelse mellan kommunala och regionala bolag
No full textSyftet med denna studie är att undersöka hur hållbarhetsrapportering enligt CSRD implementeras inom offentligt ägda bolag. Särskilt fokus ligger på att förstå hur olika kommunala och regionala bolag tolkar direktivet, hur arbetet utformas organisatoriskt, samt hur rapporteringen faktiskt används i styrning och uppföljning. Studien bygger på institutionell teori och konfigurationsteori, och det empiriska materialet baseras på semistrukturerade intervjuer med nyckelpersoner från tio offentliga organisationer. Analysen är tematiskt indelad i tre huvudområden: implementering, utformning och styrning. Implementeringen studeras dessutom på tre analytiska nivåer: initial förberedelse, organisatorisk planering och operativ tillämpning. Resultaten visar att CSRD tolkas och hanteras olika beroende på lokala organisatoriska förutsättningar. Vissa organisationer har integrerat direktivet i befintliga styrformer, medan andra befinner sig i en tidig eller fragmenterad fas. Faktorer som digital infrastruktur, tidigare hållbarhetsarbete och institutionellt tryck påverkar hur långt arbetet har kommit. CSRD används i vissa fall som ett operativt styrverktyg, men i andra främst som en formell rapporteringsplikt. Slutsatsen är att CSRD har potential att stärka hållbarhetsstyrningen i kommunala och regionala bolag, men att en enhetlig modell inte är möjlig. Anpassning måste ske utifrån lokala konfigurationer. Studien belyser behovet av ökad samordning, tekniskt stöd och framtida uppföljning över tid.The purpose of this study is to explore how sustainability reporting in accordance with the Corporate Sustainability Reporting Directive (CSRD) is implemented within publicly owned companies. The focus is on understanding how various municipal and regional organizations interpret the directive, how the work is organized internally, and how the reporting is actually used for governance and follow-up. The study is grounded in institutional theory and configuration theory. Empirical data was collected through semi-structured interviews with key individuals from ten public organizations. The analysis is thematically structured around three core areas: implementation, design, and governance. The implementation process is further analyzed on three levels: initial preparation, organizational planning, and operational application. Findings indicate that CSRD is interpreted and handled differently depending on local organizational conditions. Some organizations have integrated the directive into existing management systems, while others remain in early or fragmented stages. Factors such as digital infrastructure, prior sustainability efforts, and institutional pressure influence the degree of progress. In some cases, CSRD serves as a practical governance tool but in others, it is primarily seen as a formal reporting obligation. The study concludes that while CSRD holds potential to strengthen sustainability governance in municipal and regional companies, a uniform implementation model is not feasible. Adaptation must occur based on local configurations. The study highlights the need for increased coordination, technical support, and long-term follow-up
Due diligence i företagsförvärv : Utmaningar, riskhantering och beslutsfattande
No full textDenna studie belyser hur due diligence vid företagsförvärv genomförs i praktiken, med särskilt fokus på finansiell och legal granskning ur både köparens och säljarens perspektiv. Med stöd av kvalitativa, semistrukturerade intervjuer med erfarna rådgivare analyseras hur företag hanterar bland annat osäkerhet, informationsasymmetri och tidspress, utmaningar som oftast präglar förvärvsprocessen. Resultaten visar att due diligence har en central roll, inte enbart för identifiering av risker, utan utgör även ett strategiskt beslutsunderlag för att möjliggöra välgrundade beslut, underlätta integration och realisera synergier. Vidare indikerar studien att digitalisering och AI har bidragit till ökad effektivitet och transparens i granskningsprocessen, men samtidigt gett upphov till nya utmaningar kopplade till hantering av komplexa informationsflöden och ett ökat behov av specialistkompetens. Trots dessa teknologiska framsteg kvarstår mänskliga faktorer, särskilt förtroende och kommunikation, som avgörande för att uppnå en framgångsrik due diligence process. Studien bidrar således med fördjupade insikter för hur due diligence processen kan utvecklas och strategiskt utformas för att främja välinformerade beslut och skapa långsiktigt värde vid företagsförvärv.This bachelor’s thesis examines how due diligence is conducted in corporate acquisitions, with a specific focus on financial and legal review from both the buyer’s and seller’s perspective. Drawing on qualitative, semi-structured interviews with experienced advisors, this study explores how organizations navigate challenges related to uncertainty, information asymmetry and limited time frames during the acquisition process. The findings indicate that due diligence is essential not only for identifying risks, but also for supporting informed decisions, facilitating integration and maximizing synergies. Furthermore, the study highlights that although digitalization and AI have increased efficiency and transparency, they have also introduced new challenges related to information management and the demand for specialized expertise. Despite technological advancements, human factors such as trust and communication remain essential for conducting a successful due diligence process. Ultimately, this study provides profound insights into how companies can adapt and optimize due diligence to promote better decision making and create lasting value in corporate acquisitions
Behavioral finance : En kvalitativ studie om hur sociala medier påverkar småsparares risktagande vid investeringsbeslut
No full textSyftet med denna kandidatuppsats är att undersöka hur sociala medier påverkar småsparares benägenhet att ta risker i samband med investeringsbeslut samt vilka mekanismer som aktiveras vid exponering för finansiellt innehåll i digitala miljöer. I takt med att plattformar som TikTok, Reddit och X (Twitter) blivit centrala källor för investeringsinformation har behovet ökat att förstå hur dessa påverkar individers beteende på finansiella marknader. Studien utgår från teorier inom behavioral finance, såsom Prospect Theory, overconfidence bias, herding behaviour, fear of missing out (FOMO), social contagion, availability heuristic och illusion of control. Dessa teorier användes för att tolka resultaten från 14 semistrukturerade intervjuer med småsparare som aktivt använder sociala medier i sina investeringsbeslut. Tematisk analys tillämpades som metod för att identifiera återkommande mönster och psykologiska drivkrafter. Resultatet visar att sociala medier påverkar investerare genom både direkt och indirekt social påverkan, informationsöverflöd och förstärkta kognitiva bias. Mekanismer som overconfidence, FOMO och social contagion visade sig spela en central roll i att driva ökat risktagande. Deltagarna beskrev hur realtidsinformation, andras framgångshistorier och viral spridning av investeringsråd påverkar deras beslut. Ett oväntat men tydligt tema som framkom var även betydelsen av personliga rekommendationer från närstående (word of mouth), vilket visar att påverkan från personer i ens närhet fortfarande är stark.The purpose of this bachelor's thesis is to examine how social media influences small investors willingness to take risks in connection with investment decisions as well as which psychological mechanisms are activated when exposed to financial content in digital environments. As platforms such as TikTok, Reddit, and X (formerly Twitter) have become central sources of investment information, there is an increasing need to understand how these platforms affect individual behavior in financial markets. The study is based on theories within behavioral finance, including Prospect Theory, overconfidence bias, herding behaviour, fear of missing out (FOMO), social contagion, availability heuristic, and illusion of control. These theories were used to interpret findings from 14 semi-structured interviews with small investors who actively use social media in their investment decisions. Thematic analysis was applied to identify recurring patterns and psychological drivers. The results show that social media influences investors through both direct and indirect social pressure, information overload, and the reinforcement of cognitive biases. Mechanisms such as overconfidence, FOMO, and social contagion played a central role in driving increased risk-taking. Participants described how real-time information, others’ success stories, and the viral spread of investment tips affected their decisions. An unexpected but clear theme that emerged was the importance of personal recommendations from close contacts (word of mouth), indicating that influence from people in one’s immediate social environment remains strong