Trots fördelarna med minskad informationsasymmetri och ökad marknadseffektivitet har inte alla länder implementera den globala redovisningsstandarden IFRS. Syftet med studien var att analysera hur USA ur ett historiskt perspektiv reagerat mot harmoniseringen med den globala redovisningsstandarden IFRS. Det teoretiska ramverket grundar sig i institutional theory med fokus på de olika aktörernas beteende. Dessutom de olika strategiska reaktionerna som organisationer antar som ett resultat av institutionellt påtryck mot överensstämmelse. Studien baseras på arkivforskning genom en kvalitativ innehållsanalys. Studien finner att USA är benägna att byta reaktion flera gånger från året 1970. Dessutom ökar USA gradvis hur aktiv deras reaktion mot harmoniseringen med IFRS är. Slutligen den senaste reaktionen USA visar är manipulate. / Despite the benefits of reduced information asymmetry and increased market efficiency, not all countries have adopted the global accounting standard IFRS. The purpose of this study was to investigate how US from a historical perspective reacted towards the harmonization with the global accounting standard IFRS. The theoretical framework is derived from the institutional theory with an emphasis on the behavior of actors. Furthermore, the different strategic responses that organizations enact as a result of institutional pressures toward conformity. This study is based on archival research through a qualitative content analysis. Findings shows that US is prone to change responses several times from the year 1970. In addition, US is gradually increasing how active its response to harmonization with IFRS is. Lastly, the most recent response US shows are manipulate.

Energy issues have always been on the global economics and geopolitics agenda, even though energy sources have been changing over time. In recent years, the awareness of Arctic offshore oil and natural gas development has escalated, yielding economic opportunities and incurring risks. The offshore Arctic is one of ‘edges’ of the global petroleum industry. The importance of these oil and natural gas resources extends beyond regional and national boarders and local economies, as these activities have become a key geopolitical, economic, and social concern. In an attempt to shed light on this growing issue, this thesis outlines the Arctic is a link in the global energy system and shows how it plays a special role. The aim of this research is to provide deeper insight into offshore hydrocarbon development activities in the Arctic. Historical approach is applied as a main conceptual framework to provide a critical link of past to the present in order to explore the origin and intensity of these activities in the Arctic. This licentiate thesis presents the results of an ongoing doctoral research project. The study provides several insights into Arctic offshore oil and natural gas resources development in the global context via an analysis of the relevant investments and technology from a country-by-country and historical perspective in the maximum period time frame between 1920 and 2025. The two papers included in this thesis explore the impact of investment and technology. This research project illustrates the importance of several factors influencing the Arctic offshore oil and natural gas production and highlights the most promising areas for cooperation at the industrial and global level. The implications of the study results can be useful for identifying and emphasizing the factors that influence offshore Arctic hydrocarbon resource development and investment trends, as well as making assumptions regarding future development. Topics for further research are discussed and refined relating to the ongoing study and the conceptual framework presented. / <p>QC 20150407</p>

In several stages during the 19th century, a so-called regulatory system was introduced to govern the prostitution market in Stockholm. These sets of laws meant, among other things, that prostitution was permitted and that prostituted women were obliged to undergo compulsory gynecological examinations to ensure that they were not carriers of venereal infection. In parallel with the regulatory system, rigorous resistance work was carried out to try to abolish all forms of prostitution. In 1878, the Swedish Federation was formed - an organization that wanted to achieve two things: to abolish public prostitution and to strengthen morals in society. In their magazine Sedlighets-vännen the members of the organization published debate articles, columns and testimonies regarding sexual health, morality and the, in their opinion, unjustified regulatory system. The main goal was to advocate for the abolition of prostitution and to influence the public in regards of prostitution and morality. In this essay, I intend to highlight the role that the “prostitution client”, an often overlooked part, has historically played in the Swedish sexual political field. I do this by performing a discourse analysis of a number of articles published in Sedlighets-vännen. My research implies that several depictions of the male buyer and men overall are found within the material. The main purpose of this essay is to examine how the members of the organization viewed men overall, and the male sex buyers in particular. The role of the buyer has not been properly researched, hence a report of this kind fills in a gap in the history of prostitution.

This study assesses the popular claim that Chinese engagement in Africa is imperialism through a case study of relations between China and Angola. Using Marxist imperialism theory as point of departure, it develops a comprehensive theoretical framework for testing the hypothesis that China is imperialist in its relations with Angola. This necessitates two areas of examination: the export of capital as the principal method of expansion, exploitation and extraction, and neocolonialism as the principal mode of control and domination. Whereas the former must in effect cause underdevelopment, the latter must in effect facilitate and maintain the current order. The empirical assessment finds no substantial support for the hypothesis that China is imperialist in Angola. Although multiple problematic aspects are identified in terms of debt levels, resource dependence, employment patterns and capacity building, no strong causal link is found between Chinese capital export and underdevelopment in Angola, or strong indication of neo-colonialist means of control and domination for the facilitation and maintenance of such relations. Rather, the assessment finds more empirical support for China-Angola relations being of mutual benefit development-wise, as their principal arrangement of oil-backed loans for infrastructure projects guarantees China a relatively stable market for oil import in exchange for sorely needed national reconstruction following decades of civil war. Although China and Angola are unequal powerwise, the conclusion is that they do engage on fairly equal terms in a way that cannot be deemed imperialist. This puts the general applicability of imperialism theory on China-Africa relations into question, inferring that they may indeed be more beneficial than regularly assumed. It also signals that a more careful, critical and evidence-based approach must be demanded from those that are quick to assert Chinese engagement in Africa as imperialist based on unfounded, biased or dogmatic notions rather than theoretical-empirical consideration. More case studies based on a framework such as the one developed here are encouraged to substantiate these results, with the hope of finally reaching a constructive end to this debate.

This qualitative study has evaluated the economic development progression in the Russian Arctic over the 2008-2020 time-period. Departing from the qualitatively formulated official objectives in the Russian Federation’s Policy for the Arctic to 2020 (signed in 2008), this investigation sought to trace the implementation process and analyse the extent in which they have been met. A geoeconomic theoretical framework was used to guide this study through a dual case-centric process tracing and policy evaluation methodology. The data in this investigation mainly originated from news sources, think tanks, Arctic-specific foundations, and official reports from the Arctic Council and the Nordic Council of Ministers. The investigation was not hypothesis driven but rather attempted to assess the extent to which Russia’s stated objectives corresponded with the economic reality in the Russian Arctic region. The investigation has focused on three separate but interrelated elements of the regional economic development, namely maritime activity, hydrocarbon resource development and demographic trajectory. The analysis found that economic activity in the Russian Arctic regions has increased over the time-period and the stated policy objectives are to be considered fulfilled.

Denna undersökning har sitt fokus på arbetslöshetsåtgärder i Karlstad under mellankrigstiden och tiden för andra världskriget. Undersökningen baseras från rapporter och protokoll från Arbetslöshetskommittén i Karlstad samt några ytterligare lokala aktörers uttalanden i frågan vilka funnits med i bilagor till rapporter och protokoll. Kommunen skulle genom den lokala arbetslöshetskommittén i praktiken genomföra och utöva arbetslöshetspolitiken som fastställts på nationell nivå. De två vanligaste hjälpmedlen till att dämpa de problem som arbetslösheten medförde var kontantunderstöd och arbetshjälp. I vilken omfattning och i vilken form dessa skulle erbjudas var upp till kommunen att besluta inom ramarna för de statliga direktiven och lagarna relaterade till arbetslöshetshjälp. Arbetslöshetspolitiken baserades på en samling värderingar relaterade till arbetslöshetspolitik, arbetsmarknad, arbetsmoral och försörjning kallad arbetslinjen. Arbetslinjen förespråkade sammanfattningsvis möjligheten till familjeförsörjning, där de som kunde arbeta skulle arbeta, och att de som inte kunde få hjälp skulle få hjälp av staten – i första hand genom arbete som arbetslöshetshjälp. Denna undersökning syftar till att undersöka om arbetslinjens politik implementerats på lokal nivå via Arbetslöshetskommittén, och i så fall hur implementeringen kan urskiljas i materialet. För att besvara syftet har protokoll, rapporter och bilagor till dessa analyserats. På grund av materialets varierade utformning har materialet både analyserats med hjälp av både kvalitativ och kvantitativ metod där rapporter med statistisk sammanställts kvantitativt och rapporter beskrivits genom en mer kvalitativ metod i textform. För att analysera huruvida arbetslinjens värderingar kan utläsas i materialet eller har en egenskapad analysmodell använts vilken främst baserats på Junestavs och Olofssons forskning. Undersökningen påvisar att Karlstad uppvisade arbetslöshetskommittén enligt undersökningen samsyn med de värderingar som arbetslinjen representerade. Detta framkom bland annat genom förespråkande av arbete som arbetslöshetsåtgärd framför understöd, negativa uttalanden gentemot understöd som arbetslöshetshjälp och negativa uttalanden om höga löner för nödhjälpsarbeten. Efter 1920-talets mitt använde de dessutom sällan understöd som hjälpåtgärd. I stället användes arbete som arbetslöshetshjälp. / This survey examines unemployment measures in Karlstad between the interwar period and the end of World War II. The survey is based on reports and protocols from the Unemployment Committee in Karlstad, as well as the statements of a few other local actors on this issue in cases where these were included as appendices to reports or protocols. The municipality, through the local Unemployment Committee, would in practice implement and exercise the unemployment policy established at the national level. The two most common means of alleviating the problems caused by unemployment were financial support and work arranged by the state or municipality. The extent and form of both of theese were up to the municipality to decide, as long as they remained within the framework of the state directives and laws related to unemployment assistance. The unemployment policy was based on a set of values ​​related to unemployment policy, labor market, work ethic and livelihood called the work line, or arbetslinjen in Swedish. In summary, the work line advocated the possibility of the ability to support families where those who could work would work and those who could not would receive help from the state - primarily through work as unemployment assistance. The purpose of this research is to examine whether or not the local implementation of values of the work line is visible within the work of the Unemployment committee i Karlstad, and if so how the implementation can be discerned in the material. Protocols, reports and appendices has been analyzed to achieve the purpose of this research. Due to the different design of the material, the material has been analyzed using both qualitative and quantitative methods, where reports with statistical compilations has been described through qualitative methods in text. In order to analyze whether the work line's values ​​can be read in the material, an analysis model has been created and used, which is primarily based on research by Junestav and Olofsson. In Karlstad, according to the survey, the unemployment committee showed signs of consensus with the values ​​that the work line represented. This was, among other things, noticed by advocating work as an unemployment measure over financial support, negative statements towards financial support such as unemployment aid and negative statements about high wages for emergency relief work. In addition, they rarely used support as a relief measure compared to work. Instead they advocated for using work as a unemployment assistance.

No description available.

Det är många som är aktiva i diskussionen om work life balance och gränsdragningen mellan arbetsliv och privatliv, allt från forskare till filosofer och sociologer. Även politiker och lagstiftare är med och bidrar till samtalet och alla dessa aktörer påverkar säkerligen hur vi, som individer, uppfattar skillnaden mellan arbetsliv och privatliv och hur gränsen däremellan bör konstrueras.  Till skillnad från tidigare studier går vi i vår studie till botten med hur samtalet utvecklats historiskt och till slut nått den uppfattning vi idag har av ”arbetsliv/ privatliv”. På så sätt hoppas vi kunna öka förståelsen för hur och varför vi uppfattar gränsdragningen som vi gör och vad vi kan göra för att bemästra just vår situation, för att nå en ökad balans mellan arbetsliv och privatliv. För att ta reda på detta reser vi i historien och får chans att uppleva och tolka olika tiders uppfattning av tankefiguren “arbetsliv/privatliv”, genom Asplunds (1979) tankefigurmodell.  Genom vår historiska tidsresa har vi ökat vår, och förhoppningsvis din, förståelse för vad som kan påverka den enskilda individen i den gränsdragande processen och varifrån uppfattningen om att arbetsliv och privatliv skiljer sig ifrån varandra, kommer. Slutligen är du nu välkommen att följa med på en historisk resa, med slutdestination ‘gränsdragning’.

No description available.

<p>The primary aim of this thesis has been to analyse the transformation of the Swedish capital market from a household perspective. The investigation shows that the transition from a mostly private credit market to a more institutionalised credit market took place at the end of the nineteenth century. At this time there were several actors in the credit market that were able to fulfil the diverse needs of credit that different households might have. This need was very much correlated to the household’s particular stage in its life-cycle. In accordance with the life-cycle theory and the permanent income hypothesis, households displayed a savings and consumption pattern that was dependent on income and the burden of expenditure. Households also seemed to have particular difficulty meeting expenditures, so-called life-cycle squeezes, when the household was first started, when the household size was at its peak and when the head of family reached old age, which coincided with a declining capacity to work. The investigation also shows that household savings were meant for old age. Contrary to the assumption made in life-cycle theory, households seemed to intend to provide heirs with an inheritance. This finding is more in keeping with the permanent income hypothesis, which states that households were expected to maintain their assets intact over the course of a life-time.</p>