Publikationer från Umeå universitet
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Between consensus and contention : economic defence, industry interests, and the funding of metal stockpiling in Sweden, 1973–1987
No full textThe turmoil of conflict and international crisis affects government as well as business interests. This article investigates how government–business relationships developed to tackle the potential problems of so-called peacetime crises that could adversely affect the country's steel and metal industries if the imports of alloy metals were disrupted in Sweden during the 1970s and 1980s. Based on extensive archival material and using an Advocacy Coalition Framework, we examine how this problem was negotiated between key stakeholders in Sweden during the period 1973–1987. We conclude that while the corporatist arrangements for negotiation were designed to build consensus, the state and business interests ultimately came into disagreement with each other. These results reflect recent research which emphasise that the relations between the state defence actors and business interests have been characterised by antagonism and contentions to a much larger degree than has been assumed in previous research
Working together towards school success in a rural school context : “It works well but we are not satisfied”
No full textPurpose: The purpose of this paper is to extend knowledge of how school actors’ conditions, understandings, and priorities influence what is regarded as school success and successful principalship. Empirically, it is based on a detailed analysis of how school success and successful principalship is understood and acted in a rural Swedish school context. Design/methodology/approach: Inspired by ecological system and complexity theories, together with protocols recently established in the International Successful School Principalship Project (ISSPP), we applied a mixed method approach combining half–structured interviews and a teacher-survey. In total we conducted 16 interviews with school leaders, teachers, students, parents, a superintendent, and a student counsellor. Findings: The interviewed school actors emphasized the importance of trust and combining efforts to maintain sufficiently good academic results with respect for students’ needs and wellbeing. They described success in their school context as being built on cooperation and teamwork that preserves well-proven values and practices, with flexible, well-qualified teachers supporting students’ efforts to attain their individual goals while simultaneously seeking to widen their perspectives and knowledge. Originality/value: Previous research on principalship in rural schools has shown the importance of individual principals maintaining a high profile and closely cooperating with the surrounding community. We add nuance to this understanding of successful principalship by highlighting the value of principals focusing on teamwork, drawing on their schools’ existing culture and the surrounding community to create a stable learning environment for students, while striving to lead incremental changes
The Role of Portfolio Overlap and Network Centrality : Systemic risk in Swedish mutual funds
No full textThe purpose of this study is to investigate if portfolio overlap among actively managed Swedish mutual funds contributes to systemic risk. Particularly under conditions of financial stress. While prior literature has identified overlap as a source of contagion in global markets, the Swedish fund landscape remains empirically underexplored. The analysis draws on theories of financial contagion, common asset holdings (Caccioli et al., 2014), and network fragility (Glasserman & Young, 2016). The concept of self-organized criticality in complex systems discussed by Bak et al. (1987) was also implemented. An initial identification of the potential issue was done visually. This resulted in a mixed-methods approach, combining regression analysis, network theory through bipartite mapping, and Galton-Watson contagion simulations. The study isolates portfolio overlap as a systemic variable, while holding other factors constant to specifically investigate the effect of overlap. The dataset includes holdings from 80 actively managed Swedish equity funds, forming a network of around 2000 fund–stock connections. A static snapshot of stock holdings was used to identify overlap, central assets, and simulated stress propagation under hypothetical market shocks. The reason for choosing this analytical path is that it provides insights of current risks within the system and in combination with the results of speculative, but realistic shock scenarios caused by said overlap gives an in-depth overview of the said subject. The results indicate that average portfolio overlap is relatively low (9.8%), and not statistically correlated with systemic failure in regression analysis. However, simulations reveal nonlinear tipping points, especially when central stocks such as Beijer Ref B face shock, which leads to similar outcomes as a highly overlapped system due to the stock being part of more than half of the analyzed holdings portfolios. This suggests that systemic fragility in Sweden may not stem from broad overlap, but from concentrated exposure to key nodes. This aligns with Glassermann and Youngs (2016) findings due to the observed interconnectedness in the market. The findings can possibly lay ground for a new approach to investments, as a more network-aware mindset is applied, instead of the current mindset where portfolios are seen as independent. Through this, financial institutions and fund managers can create a healthy environment that is better hedged against both market-wide shock scenarios and big losses in individual assets.
THE IMPACT OF ESG MARKETING : A qualitative study on brand trust, brand attractiveness and purchase intentions in environments possibly sceptic to sustainability
No full textIn recent years, the global landscape has been increasingly shaped by a series of crises such as war, inflation, rising crime, political instability, pandemics, and economic uncertainty. While sustainability previously has received notable focus, particularly in economically developed countries, the transition toward sustainable practices have been facing more resistance recently. This is a consequence to due to the need for immediate crisis responses from both businesses and politicians. ESG (Environmental, Social, and Governance) has gained increasing attention, especially since the implementation of the newly implemented Corporate Sustainability Reporting Directive (CSRD). While the ESG framework predominantly have been studied from an investment perspective, recent literature acknowledges that there is a gap in the literature studying ESG from a marketing perspective. The purpose of this study is to explore how ESG dimensions in marketing are perceived by consumers and how these perceptions influence their purchasing behaviours, specifically in the context of supermarket brands. The research explores how ESG marketing shapes brand trust, brand attractiveness, and purchase intentions in an environment possible facing growing scepticism toward sustainability. Accordingly, this study aims to address the following research question: How does ESG marketing affect brand trust, brand attractiveness and purchaseintentions in environments possibly sceptic to sustainability? Collecting data of how ESG marketing affect consumers included eight semi-structured interviews with young females exploring their perceptions and behaviours. A thematic analysis has been conducted to present empirical data. The study present results indicating that consumers generally appreciate ESG-related efforts, especially environmental ones, by supermarkets. These values are not strongly reflected in increasing brand trust, brand attractiveness or purchasing behaviours. Instead, more traditional attributes like price, convenience, and habitual choices dominates. Marketing of ESG is seen most effective when subtle, transparent and not to excessive since that might cause decreased brand attractiveness and brand trust. The study finds that ESG activities are seen as a baseline rather than a competitive advantage. Consequently, brands must recognize that trust regarding ESG is fragile. The study highlights that ESG marketing serves as a tool to manage risk which should be used to maintain trust and attractiveness so that consumers will continuing making purchases in their stores
AUDITORS´ READINESS TO COMPLY WITH THE CSRD : Insights from the Swedish Audit Profession
No full textIn a transformative global landscape where increased demands for transparency andsustainability shape corporate accountability, the Swedish audit profession facessignificant challenges in adapting to the EU’s Corporate Sustainability Reporting Directive (CSRD). The purpose of this study is to examine how the Swedish audit profession is preparing tomeet the increased sustainability reporting assurance requirements mandated by the CSRD. The study focuses on assessing auditors ́ readiness, competence and capacity to fulfill the requirements within Sweden’s institutional setting. The audit profession inSweden is shaped by regulations in the Annual Accounts Act (Swe: Årsredovisningslag)(SFS 1995:1554), which prohibits the outsourcing of sustainability reporting assurance, thus creating additional pressure on auditors to develop in-house expertise. By examining these dynamics, the study seeks to enhance understanding of how regulatory and institutional factors shape auditors’ readiness and how the audit profession prepares for CSRD-specific sustainability assurance practices. Through a qualitative approach with semi-structured interviews, the study reveals findings indicating that the CSRD redefines auditors’ roles by mandating assurance of environmental, social, and governance (ESG) data, including the concept of double materiality. This shift requires new skills, such as managing non-financial metrics and digital tools, beyond traditional financial auditing. However, the Omnibus "Stop-the-Clock" Directive introduces delays in implementation timelines, creating regulatory uncertainty while offering additional preparation time. Swedish audit firms are responding with comprehensive training programs and interdisciplinary collaboration, integrating sustainability experts with financial auditors to address competence gaps. Larger audit firms, such as the Big Four, leverage robust internal resources, while smaller firms depend on external support from national industry organizations, highlighting potential resource disparities. Auditors enhance stakeholder confidence by delivering credible and transparent sustainability reports, ensuring legitimacy. Theoretically, the study contributes to the understanding of how regulatory uncertainty and institutional constraints influence adaptation strategies. Practically, it advocates for robust training, clear regulatory guidelines, and collaborative platforms to support compliance. Despite limitations, such as its focus on Sweden and a limited sample size, the findings highlight a proactive profession committed to credible sustainability assurance, fostering societal trust in ESG commitments
Financial Reporting Quality and Outsourcing of Accounting Services in Sri Lankan SMEs
No full textSmall and Medium Enterprises (SME) play a crucial role in Sri Lanka’s economic growth by contributing substantially to both employment and the country's GDP. However, many SMEs face challenges in maintaining high quality financial reporting due to resource limitations and lack of in house expertise. In recent years, outsourcing accounting services has emerged as a strategic response to these challenges, yet limited research has explored how this impacts financial reporting quality , particularly in developing economies. This study explores the Relationship between the use of outsourced accounting services and the quality of financial reporting among Small and Medium Enterprises in Sri Lanka. It further explores how the degree of outsourcing and the duration of the outsourcing relationship influence financial reporting quality. Drawing on the Resource Based View and Transaction Cost Economics theories, the study assesses whether leveraging outsourced accounting expertise contributes to better reporting outcomes. A quantitative research approach was adopted by utilizing survey data collected from 103 SMEs respondents located in the Colombo District, Sri Lanka. The dataset was analyzed using reliability testing, t-tests, ANOVA, correlation analysis, and regression models. The financial reporting quality was assessed using five characteristics namely relevance, faithful representation, understandability, comparability, and timeliness. The findings reveal a statistically significant and positive correlation between the outsourcing of accounting services and the quality of financial reporting. A higher degree of outsourcing and longer outsourcing duration also correspond to improved impacts financial reporting quality. These findings highlight the importance of strategic outsourcing for SMEs in achieving transparency, compliance, and informed decision making. This study adds to the expanding literature on financial management in SMEs within developing countries and provides practical insights for SME owners, accountants, and policymakers aiming to enhance financial governance through the use of outsourced services
ESCALOFRIOS EN LA NUEVA NARRATIVA LATINOAMERICANA Y FEMENINA : Análisis comparativo entre Nuestra parte de noche y Temporada de huracanes
No full textEsta tesina analiza la nueva narrativa latinoamericana y femenina a través de las novelas Temporada de huracanes (2017) de Fernanda Melchor y Nuestra parte de noche (2019) de Mariana Enríquez. Utilizando un enfoque multidisciplinar basado en el análisis comparativo y las teorías literarias de lo fantástico cómo planteados por David Roas y Jesús Diamantino, se examinan los elementos del horror sustancial y sobrenatural presentes en ambas obras. La investigación revela cómo las autoras utilizan el género de horror para explorar temas deviolencia, marginalización y desigualdad en sus respectivos contextos sociopolíticos. Se concluye que Enríquez y Melchor han aportado significativamente al discurso literario que refleja las realidades sociales de América Latina desde una perspectiva femenina, integrando elementos sobrenaturales y fantásticos para iluminar cuestiones sociopolíticas tangibles.
Behavioral Outcomes of Valproic Acid Exposure in Zebrafish: Evaluating Autism-Related Traits
No full textAutism spectrum disorder (ASD) is a complex neurodevelopmental disability with multifactorial causes, including genetic, epigenetic, and environmental factors. Valproic acid (VPA) is an antiepileptic widely studied as a risk factor for ASD. Maternal use of VPA during pregnancy increases the risk of ASD in the offspring. Additionally, VPA is frequently used to model ASD in animals and induce ASD-like behavior in zebrafish. This thesis aimed both to investigate the effects of VPA exposure as a risk factor and to establish a protocol for a drug-induced zebrafish model of ASD. To do so, zebrafish embryos at 10 hours post-fertilization (hpf) were exposed to VPA for 48 hours to form three groups: a high-dose group (25μM, HG), a low-dose group (12.5μM, LG), and a control group (CG). At 28 days post-fertilization (dpf), 66 zebrafish underwent two behavioral assays: a social preference test and a light-dark preference test, the latter being an indicator of anxiety-like behavior. A one-way ANOVA revealed no significant difference between the three groups for the social preference test. However, unexpectedly, HG crossed the light-dark barrier significantly more than LG and CG. Although the results contradict our hypothesis, the significant result in HG indicated potential hyperexcitability, supporting further investigation into VPA’s risk and effects
Adapting to CSRD: A Qualitative Study of Organizational Change in Swedish Subsidiary SMEs
No full text The Corporate Sustainability Reporting Directive (CSRD) introduces the most comprehensive regulatory shift in sustainability reporting within the European Union, extending reporting obligations beyond large enterprises to also indirectly affect small and medium (SMEs) enterprises within corporate groups. This thesis investigates the indirect effects of the CSRD on Swedish subsidiary SMEs within large corporate groups. It examines how these subsidiaries adapt to their parent companies’ compliance demands and the challenges they face in doing so. Using a qualitative research design grounded in interpretivism and an inductive approach, the study is based on semi-structured interviews with representatives from Swedish industrial SMEs whose parent companies are obligated to report under the CSRD. The results reveal that while subsidiaries are not directly subject to the CSRD, they are significantly impacted by their parent companies’ demands for data collection and compliance. The implementation challenges stem from limited internal resources, interpretive ambiguity surrounding the directive and increased expectations from stakeholders. Despite these challenges, the CSRD has prompted organizational changes in routines, communication flows, and internal awareness of sustainability issues. The study contributes to both the fields of sustainability accounting and organizational change by highlighting the indirect yet significant implications of regulatory frameworks on smaller entities within corporate structures. It also offers practical insights for subsidiaries and parent companies navigating the early phases of CSRD compliance and informs policymakers about the support structures SMEs may require in the transition towards more transparent sustainability reporting
The ideological battle in the book : - An examination of ideological depictions in teaching material.
No full textOne of the important tasks of Swedish education is to prepare students as future members of a democratic society. Part of this includes educating them in different perspectives of how society might or should work, including ideologies. Studies of the contents in educational materials have often focused on subjects such as sexuality, gender, religion and ethnicity but few have studied the subject regarding political ideologies and how they are described and presented to students. Studies so far have shown that in educational material the ideology of liberalism could often be considered synonymous with democracy and Swedish constitution, with often bias involved towards liberalism possibly coming from both government and private spheres that potentially can colour the opinion of readers. This work has studied Swedish educational material through the past three curriculums, Gy11, Lpf94 and Lgy70, of Swedish high school. I have found in the results that over time since the 70’s that the description and presentation of the three major political ideologies: liberalism, socialism and conservatism, educational material have more and more moved away from comprehensive descriptions and presentations of the different societal outlooks in favor of liberalism in the latest curriculums. This puts the material in conflict with the stated educational values of the Swedish Department of Education regarding comprehensive education and poses a potential problem for the future democratic education of Swedish students