Studiens syfte är att undersöka hur genus- och maktrelationer avbildas samt reproduceras genom bilder från The Big Fours års- och hållbarhetsrapporter. Tidigare forskning har klarlagt behovet att på ett adekvat sätt särskilja mellan kön och genus inom kritisk redovisningsforskning. Således grundas studien i en rad feministiska teorier och kritisk organisationsteori, såväl som tidigare forskning där genus står i fokus. Dessa teorier tillämpas vid en kvantitativ innehållsanalys och efterföljande slutledning. Detta för att identifiera dolda processer inom organisationerna som inverkar på hur hierarkier utformas inom dessa.  Resultaten påvisar att det existerar ett könande inom organisationerna som är till mannens fördel. Dock är generaliserbarheten av studiens empiri begränsad utifrån resultatet av den logistiska regressionen. Symboler för ett starkt ledarskap förknippas med maskulinitet och mannen avbildas oftare som stående inom urvalet, vilket studien härleder till uttryck för rådande och önskade hierarkier. Därtill påvisar empirin att aktivitet till högre grad avbildas som ett manligt attribut vilket studien förklarar som ett uttryck för ett rådande informationsövertag. Det återfinns dock frekvenser som gör gällande att kvinnan ges utrymme att komma till tals och således att dennes perspektiv tas tillvara på. Detta då kvinnan till en högre grad avbildas som seriös i sällskap av män än ensam. Genusrelationer identifieras men processerna är genomgående subtila. Sociala koder och normativa påtryckningar kan dock påpekas. / The purpose of this study is to examine how gender and power dynamics are depicted and reproduced through images from The Big Four’s Swedish branches, in their annual and sustainability reports. Previous research clarifies the need for a separation between sex and gender within critical accounting research in order to expand the current empirical reach. Hence this study utilizes several feminist perspectives as well as critical organizational theory combined with previous research where gender has been at the center. The study’s content analysis and deduction, along with its conclusion, is built upon these theories to identify hidden processes that constitute real-life gender based hierarchies within said organizations.  Furthermore the results of this study points to a continued gendering within these organizations that favour the male sex. However the generalizability of the empirical findings are limited due to the outcome of the logistic regression. Symbols of strong leadership are continuously associated with a sense of masculinity and the male is more often depicted as standing up, symbolizing being higher up in the organizational hierarchy. Empirical evidence is laid forth stating that a higher frequency of being active is tied to being male and furthermore a masculine attribute. Although, measured frequencies show that the woman is granted the opportunity of having her perspective listened to and through that her epistemic privilege utilized as she’s, to a relatively high degree, represented as serious when accompanied by men. Gender relations are identified as parts of subtle processes that are sometimes even to be labelled as ambiguous.

Digitization is a global phenomenon that has changed the everyday life, both workwise and privately. Digitization has become a central part in almost everything you do today. New effective methods to provide services have been created with the help of automatization, which has introduced the audit world to a transformation process. The work process has become more digital, which has led to a higher demand in expectations on the agencies.The purpose of this study is to describe and identify possible impacts that digitization might have on the auditing work practice and “the big four” competitiveness. The study will focus on two different perspectives, the agencies and the clients, where we will examine the general view on the digital services that are being offered and what pros or cons these services bring. In order to achieve the purpose of this study, every “big four” accounting firm and a couple of customers will be interviewed. After the interviews were completed, they were analyzed by applying relevant theories. The methodology of the study has a qualitative character with inductive character.The empirical findings of the study indicate that digitization has created a more effective work practice where you have more access to data. Digitization is necessary for the agencies if they want to maintain legitimacy and be able to compete with one another, because every customer has an expectation that the agencies will have developed digitized utilities to support their work process. Furthermore, the findings show that the human interaction has decreased because of digitization, since the work has become more independent with less requirements on communication.Finally, the study shows that all agencies are aware that digitization is the main force on their market and that huge investments are being made to follow the development and to compete for the customers. / Digitalisering är ett globalt fenomen som förändrat det vardagliga livet, både arbetsmässigt och privat. Digitaliseringen har blivit en central del i nästan allt man gör idag. Det har skapats nya effektiva metoder att leverera tjänster på med hjälp av automatisering, vilket har introducerat en omvandlingsprocess för revisionsvärlden. Arbetssättet har blivit mer digitalt och det har lett till att högre krav ställs på byråerna. Syftet med denna studie är att beskriva och identifiera eventuella effekter som digitaliseringen kan ha på revisionsarbetet och konkurrenskraften hos “the big four”. Studien kommer fokusera på två olika perspektiv, byråernas och klienternas, där vi kommer undersöka den generella uppfattningen av de digitala tjänsterna som erbjuds och vilka fördelar eller nackdelar dessa tjänster erbjuder. För att uppnå studiens syfte, kommer varje revisionsbyrå i “the big four” och ett antal kunder att intervjuas. Efter att intervjuerna genomfördes, har de analyserats med tillämpning av relevanta teorier. Studiens metod har en kvalitativ karaktär med en induktiv ansats. Studiens resultat tyder på att digitaliseringen har skapat ett mer effektivt arbetssätt där man har tillgång till mer data. Digitaliseringen är nödvändig för byråerna om de ska förbli legitima och kunna konkurrera med varandra, eftersom varje kund har en förväntan att de ska ha utvecklade digitala verktyg som ett stöd i arbetsprocesserna. Vidare visar resultatet att mänskliga interaktionen minskat på grund av digitaliseringen, då arbetet blivit mer självständigt med krav på mindre kommunikation. Slutligen visar studien på att samtliga byråer är medvetna om att digitaliseringen är den stora drivande utvecklingen på deras marknad och att det sker stora investeringar för att följa med i utvecklingen och kunna konkurrera om kunderna.

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<p dir="ltr"> With NASA's Artemis program and international collaborations focused on building a sustainable infrastructure for human exploration of the Moon, there is a growing demand for lunar exploration and complex spaceflight operations in cislunar space. However, designing efficient transfer trajectories between the Earth and the Moon remains complex and challenging. This investigation focuses on developing a dynamically informed framework for constructing low-energy transfers in the Earth-Moon-Sun Bicircular Restricted Four-body Problem (BCR4BP). Techniques within dynamical systems theory and numerical methods are exploited to construct transfers to various cislunar orbits. The analysis aims to contribute to a deeper understanding of the dynamical structures governing spacecraft motion. It addresses the characteristics of dynamical structures that facilitate the construction of propellant-efficient pathways between the Earth and the Moon, exploring periodic structures and energy properties from the Circular Restricted Three-body Problem (CR3BP) and BCR4BP. The investigation also focuses on constructing families of low-energy transfers by incorporating electric propulsion, i.e., low thrust, in an effort to reduce the time of flight and offer alternative transfer geometries. Additionally, the investigation introduces a process to transition solutions to the higher fidelity ephemeris force model to accurately model spacecraft motion through the Earth-Moon-Sun system. This research provides insights into constructing families of ballistic lunar transfers (BLTs) and cislunar low-energy flight paths (CLEFs), offering a foundation for future mission design and exploration of the Earth-Moon system.</p>

Under de senaste åren har revisionsbranschen genomgått betydande förändringar med införandet av digitalisering och olika digitala verktyg. Under det senaste året har Artificiell Intelligens (AI) blivit alltmer framträdande och förväntas fortsätta att utvecklas. Revisionsbyråer integrerar digitala verktyg för att optimera revisionsprocessen, förbättra kvaliteten på revisionerna och reducera risken för konkurrens. Användning av AI-teknik kan signalera att revisionsbyrån ligger i framkant med tekniska verktyg och därmed öka revisionens trovärdighet. Tidigare forskning betonar fördelarna med att implementera digitala verktyg, som AI-teknik, i revisionsarbetet. Det förväntas att detta ska medföra effektivisering, flexibilitet, resursbesparing samt möjlighet att fokusera på andra mer komplexa arbetsuppgifter för revisorn. Syftet med den föreliggande studien är att undersöka hur användningen av AI-teknik och digitalisering påverkar revisionsprocess, revisionskvalitet och revisorns kompetenskrav. Studien utforskar dessutom revisorers uppfattning och acceptans av teknologiska innovationer hos revisionsbyråer som ingår i The Big Four. För att åstadkomma detta genomfördes intervjuer med elva revisorer av olika yrkesbefattning. Resultaten från den föreliggande studien indikerar att majoriteten av respondenterna har en positiv inställning till AI-tekniken och dess framtida utveckling. Dessutom framhåller respondenterna att tekniken är ett värdefullt hjälpmedel och stöd under revisionsprocessen genom att erbjuda vägledning och insikter.  Studien framhäver vikten av att använda AI-teknik inom revision med försiktighet och betonar att revisorns mänskliga kompetens och expertis fortfarande är avgörande för både revisionskvalitet och klientförtroende. Trots att majoriteten av respondenterna ser potential i hur AI-teknik kan förbättra deras arbete, påpekar studien att tekniken fortfarande är i ett tidigt utvecklingsstadium. Studien har resulterat i att AI-teknik inte är så etablerad som tidigare forskning har indikerat. Det har också observerats att revisorer behöver ökad kunskap om AI för att effektivt kunna använda tekniken i sin revision, vilket kan åstadkommas genom utbildning. Dessa slutsatser indikerar att AI-tekniken fortsätter att genomgå betydande förbättringar och att dess fulla potential ännu inte har realiserats. / Artificial Intelligence and Digitalization in the Auditing Industry: Challenges and Opportunities for the Auditing Process and Audit Quality In recent years, the auditing industry has undergone significant changes with the introduction of digitalization and various digital tools. Over the past year, Artificial Intelligence (AI) has become increasingly prominent and is expected to continue developing. Audit firms are integrating digital tools to optimize the auditing process, improve audit quality, and reduce the risk of competition. The use of AI-technology can signal that the audit firm is at the forefront of technological tools, thereby increasing the credibility of the audit. Previous research emphasizes the benefits of implementing digital tools, such as AI-technology, in auditing work. It is expected that this will lead to increased efficiency, flexibility, resource savings, and the ability for auditors to focus on other, more complex tasks.The purpose of the present study is to examine how the use of AI-technology and digitalization affects the auditing process, audit quality, and the competence requirements for auditors. The study also explores auditors' perceptions and acceptance of technological innovations at audit firms within The Big Four. To achieve this, interviews were conducted with eleven auditors of various professional positions. The results from the present study indicate that the majority of respondents have a positive attitude towards AI-technology and its future development. Additionally, the respondents highlight that the technology is a valuable tool and support during the auditing process by providing guidance and insights.The study highlights the importance of using AI-technology in auditing with caution and emphasizes that the auditor's human competence and expertise remain crucial for both audit quality and client trust. Although the majority of respondents see potential in how AI-technology can enhance their work, the study points out that the technology is still in an early stage of development. The study has shown that AI-technology is not as established as previous research has indicated. It has also been observed that auditors need increased knowledge about AI to effectively use the technology in their audits, which can be achieved through education. These conclusions indicate that AI-technology continues to undergo significant improvements and that its full potential has yet to be realized.

This dissertation explores middleground functionality of six-four chords by combining a voice-leading approach with hypermetrical analysis. By acknowledging the functional ambiguity of certain six-four chords that do not fit into traditional classifications (Aldwell and Schachter's cadential, consonant, passing, and neighboring six-four), or that can be seen as fitting in more than one category, I show that our interpretation of deeper-level structures is contingent upon how we choose to hear the functionality of these harmonies. Three types of six-four chords are introduced: cadential/consonant, passing/cadential, and neighboring/consonant six-four, illustrated by works by Robert Schumann, Brahms, and Saint-Säens. Each pair refers to an ambiguity—the same chord invites two alternative harmonic interpretations. I call these chords nontraditional in the sense that they shed more light on the musical structure with their ambiguity, rather than when being wedged into a single type of a six-four chord. This approach renews the ways of hearing the malleability of nonconventional Romantic structures and permits us to trace the path of each work as a unique tonal trajectory from a listener's perspective.

Master of Arts / Department of History / Donald J. Mrozek / In the 1960s, modernization theory became an important analytical tool to conceptualize change in the Third World. As opposed to rebuilding societies that had already attained industrialization as was done with the Marshall Plan, modernization theorists focused on creating a total theory that encapsulated the entire arc of development from a traditional agricultural society to a modern industrial society. Aware that a colonial relationship subordinating nations on the periphery to the West was impossible, modernization theorists sought to create an amicable bond based on consent. Modernization theory served as the underlying logic of the Alliance for Progress, Peace Corps, and the Strategic Hamlet Program in Vietnam. This thesis argues that although modernization theory certainly had novel aspects, notably its social and psychological elements, much of the theory simply consisted of the coalesced logic, assumptions, and methods acquired from three previous American experiences with development, particularly the Tennessee Valley Authority (TVA), Point Four Program, and occupation of Japan after World War II. I argue that thought concerning development from the 1930s through the 1960s should be seen as a continuum rather than view modernization theory in the 1950s and 1960s as completely novel. Modernization theorists both intentionally and unknowingly incorporated into modernization theory the logic, assumptions, and methods developed in previous development schemes. Chapter Two examines how the democratic decentralized structure of the TVA became embedded in post-World War II thought about development as an alternative to communist models of development. The chapter also explores TVA director David Lilienthal’s and modernization theorists’ emphasis on technology as both harbingers of modernization and evidence of modernity. Chapter Three investigates how Chester Bowles, the director of the Point Four Program in India, and modernization theorists used Keynesian economics in their development model, arguing that modernization could be induced by government spending in agriculture, education, infrastructure, and health and sanitation. Chapter Three also explores how Bowles and modernization theorists used an evolutionary theory of development derived from America’s past to guide their development in the Third World. Chapter Four examines the similarity between what officials of the Japanese occupation and modernization theorists considered traditional and modern. The chapter also explains that both groups believed in the universal applicability of the principles of American society.

Master of Arts / Department of English / Michael L. Donnelly / Among the body of criticism on T.S. Eliot’s Four Quartets, critics such as Cleo McNelly Kearns and Alireza Farahbakhsh have recently interpreted the poet’s “intolerable wrestle / With words and meanings” (EC II) in light of deconstructionist theory. Although the poetry does recognize the difficulty of speaking about spiritual experience, it does not embrace the resulting linguistic miscommunication. In fact, the poems resist such a move, identifying the spiritual danger of such miscommunication; instead, they seek to overcome these difficulties and accurately communicate spiritual experience – an aim achieved in the context of biblical prophecy. Louis Martz argues that the Quartets are, in fact, not prophetic; however, he defines prophecy in terms of its social interests, rather than in terms of the interest in the human-divine relationship that characterizes both biblical tradition and Eliot’s poetry. I want to argue that reading the Quartets in the context of biblical prophecy, filtered through mystical tradition, explains their ability to transcend linguistic difficulty and explore spiritual experience in human language. In biblical tradition, the prophets overcome linguistic difficulty through a direct encounter with God, which purifies language of error and equips them to speak of divine reality. In Eliot’s Quartets, the poetry undergoes a similar purifying experience meant to replace linguistic error with a meaningful exploration of spiritual experience. For the Quartets, linguistic purification is accomplished by means of the mystical via negativa. Appropriating images associated with the via negativa, the poetry denies language tied to direct perception of spiritual reality and adopts instead a language that conveys such experience through unfamiliar words and images. In that language, the poetry is purified of its errors and made capable of exploring the human relationship with God. A poetry identified with the Incarnation, this solution communicates in human language the reality of spiritual experience. In this communication, the poetry at last explores spiritual experience in a way freed of miscommunication and meaningful for the audience, thereby fulfilling its prophetic aims.

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Microarray technology is a promising approach for the simultaneous analysis of multiple single nucleotide polymorphisms (SNPs), which are the most abundant form of genetic variation. In this thesis enzyme-assisted microarray-based methods were developed to improve the accuracy and genotype discrimination power of the current methods for SNP genotyping. The improved technology was applied for analysing recessively inherited disease mutations, for Y-chromosomal SNPs in a population study, for an evolutionary analysis of SNPs in flycatchers and for multiplexed quantitative determination of SNP-allele frequencies in pooled DNA samples. A robust attachment chemistry for immobilising oligonucleotides on glass surface was established, based on an evaluation of eight covalent coupling methods. A four-colour fluorescence detection strategy, which enabled a multiplexed quantitative analysis for as little as 2% of a minority allele frequency in pooled samples was generated. Twenty-five Y-chromosomal SNPs were screened in a collection of 300 samples from five Finno-Ugric-speaking populations using minisequencing on microarrays. In these populations six distinct haplotypes were defined by the six SNPs that were polymorphic. Data from five microsatellite markers was combined with the SNP data, revealing shared Y-chromosomal haplotypes between the Finns and the Saami, indicating, in accordance with earlier data, at least two founding Y-chromosomal lineages in these populations. Database screening and subsequent validation of 125 potential SNPs in the highly repetitive type 1 interferon genes and genes coding for proteins in the interferon-related regulatory pathways revealed 25 informative SNPs in the Finnish and Swedish populations. These SNPs were included in a panel for microarray based genotyping that should find a variety of applications in genetic studies due to the important immunoregulatory functions of the IFN family. The significance of sex-chromosome evolution on speciation was investigated in two naturally hybridising flycatcher species (N=459) by analysing a panel of 20 SNPs using minisequencing on microarrays. A strong selection against gene flow across the species boundary of sex-linked genes was observed, as well as a sex-chromosomal influence on male plumage characteristics that have previously been shown to reinforce isolation in these birds. The results suggest a major role for sex-chromosome-mediated isolation of the two flycatcher species.