The project is located in the Teton Valley of Idaho, sited on the eastern slope of the Big Hole Mountains oriented toward the western face of the Teton Mountain Range. The program is a vacation house for a young family of four to be used throughout the year. Themes covered in the project include issues of topography, site conditions, and landscape; the harnessing of a powerful context and views; water management specific to the site; architectural expressive form and scale; circulation; and materiality. The site and its conditions, including slope, vegetation, sun orientation, wind direction, drainage patterns, and views, were the driving forces behind most of the design decisions made for the project. Circulation on and off the site, how one moves throughout the house, location of the program elements, placement and size of windows to capture views, and material selection were all inextricably tied to the physical nature of the site and its environment. The project is documented with diagrams, line drawings, perspective renderings and model photographs to illustrate the thesis. / Master of Architecture

Yes / There is increasing recognition in management and organization studies of the importance of materiality as an aspect of discourse, while the neglect of materiality in post-structuralist management and organization theory is currently the subject of much discussion. This article argues that this turn to materiality may further embed gender discrimination. We draw on Luce Irigaray’s work to highlight the dangers inherent in masculine discourses of materiality. We discuss Irigaray’s identification of how language and discourse elevate the masculine over the feminine so as to offer insights into ways of changing organizational language and discourses so that more beneficial, ethicallyfounded identities, relationships and practices can emerge. We thus stress a political intent that aims to liberate women and men from phallogocentrism. We finally take forward Irigaray’s ideas to develop a feminist écriture of/for organization studies that points towards ways of writing from the body. The article thus not only discusses how inequalities may be embedded within the material turn, but it also provides a strategy that enriches the possibilities of overcoming them from within.

Regulatory frameworks for sustainability reporting have become increasingly more prevalent within the EU, with the latest being CSRD. CSRD requires companies to report both impact and financial materiality, a considerable change from preceding ones. By conducting a multiple case study with three large Swedish companies, this thesis examines how management controls can explain how companies integrate double materiality requirements, from a Management Control System (MCS) Package perspective (Malmi & Brown, 2008). Previous research has examined how companies implement sustainability strategies with help of the MCS package, however, not in light of double materiality. This thesis contributes to theory by concluding that the MCS package can be used to explain the level of double materiality integration, through plotting the completeness of controls corresponding to impact and financial materiality. Whilst companies have complete control systems for managing their impact, there is an observed lack of corresponding controls for financial materiality, implying a lower level of integration of double materiality requirements. The findings can be applied in practice to recognise which prerequisites organisations have to translate sustainability reporting into their operations, which can be used to ensure that controls for impact and financial materiality are equally prevalent.

The world of the late antique Mediterranean is characterized by its saints’ shrines—structures that housed the tombs, relics, and other objects associated with holy entities. These shrines—these distinct places—differed in size, status, and degree of ecclesiastical and bureaucratic recognition, but together formed a widespread network of pilgrimage destinations, arenas of miraculous healings, and gathering points for bodies both human and divine, alive and dead, afflicted and non-afflicted. In facilitating such mingling, the shrines served as earthly, localized sites of holiness and saintly intervention, and yet were also involved in broader social, theological, and economic affairs. This dissertation focuses on one late antique shrine—that of Saints Cyrus and John, which likely reached its height of usage and popularity in the sixth and seventh centuries CE. Once located at Menouthis (modern Abuqir) near the Canopic mouth of the Nile (just outside of Alexandria), the shrine is now characterized by its near-absolute lack of material remains. For that reason, it has not been subjected to the types of material analyses performed on comparative sites with extant remains. Moreover, the only literary accounts of the shrine are attributed to a single author: Sophronios, the patriarch of Jerusalem (c. 560-638 CE). Sophronios’ writing is vivid, however, and he depicts the shrine as a vibrant, visceral space of material, bodily, and faunal entanglements. Blood gushes, tumors burst, and figs appear. Snakes call to one another, attendants hasten, crowds gather, and camel feces are revealed as a saint-sanctioned cure for leprosy. A center for sensory encounters of every kind, the shrine literally overflows with human, animal, and material occupants. Sophronios’ texts therefore invite a material, synesthetic analysis of the space, context, and participants of the shrine. This dissertation utilizes methods from studies in the materiality of religion (including so-called “new materialisms”) in order to: 1) build a material analysis of the shrine of Saints Cyrus and John based on its literary sources, and 2) model how scholars might better grapple with late antique pilgrimage sites (both extant and non-extant) and the materia of divine healing. Individually, the dissertation chapters offer separate ways of reassessing and reconstructing the shrine of Saints Cyrus and John. Taken together, they constitute a methodological intervention in the broader study of late antique saints’ shrines.

Background: Research has shown that the risk of material misstatements increases during exogenous risk shocks. Simultaneously, auditors shall identify and assess the emergent risks. During the GFC, auditors' response was considered satisfactory by some but criticized byothers. Covid-19 presents a new exogenous risk shock which should entail a similar response by auditors. Purpose: The purpose of this study is to determine the effect that exogenous risks during uncertain economic times have on the risk- and materiality assessments of auditors. Further, to determine if auditor independence and trait scepticism affect the relationship between exogenous risk and risk- and materiality assessments. Methodology: This study used a quantitative method by sending out questionnaires to Swedish authorized and approved auditors. The answers were analysed through Spearman correlation matrixes, Paired-samples T-tests, Ordinary Least Squares (OLS) regressions and a binary logistics regression. This study is based on a positivistic perspective and a deductive approach was used. Conclusion: The findings indicated that auditors did make more conservative risk assessments in response to the Covid-19 pandemic. However, they did not adjust the materiality assessments nor performance materiality assessments significantly. Moreover, that the individually situated factors of auditors had impact on the assessments during the pandemic.

The aim of the diploma thesis "Tests carried out in audit" is evaluation of the general purpose financial statements performed by the asistent auditor in the trainee program. The theoretical part explains the basic concepts of the auditing profession, defines the person authorized to perform audit activities, their rights and obligations. As well it analyses each phase of the audit, characterize the audit process and analyze the audit risk, the concept of materiality and the substantive tests. The practical part of the thesis is focused on the analysis of selected audit procedures in the basic part of the General purpose financial statements (tangible assets, accounts receivable, payroll, cash and cash equivalents).

Syftet med denna studie är att undersöka skillnaden i hållbarhetsredovisningens väsentlighet över tid innan hållbarhetsredovisning var obligatorisk (2013) och efter att den blev obligatorisk (2020). De tio valda hållbarhetsredovisningarna återfinns bland de fem största företagen i den svenska skogsindustrin. Den teoretiska ram som valts för att undersöka denna studie är legitimitetsteorin och intressentteorin. För att utforska rapporterna har vi använt oss av innehållsanalys med kategorisering. Kategoriseringen baseras på obligatorisk information och icke-obligatorisk information, baserad på CSR-terminologi. Resultatet presenteras som procentandelen av den totala rapporten. En kvalitativ metod användes för att tolka resultatet och analysera andelen väsentlig information i rapporterna. Resultatet av denna studie indikerar att en del av informationen har ökat och annan information har minskat i omfattning sedan lagstiftningen. Det innebär också att det är avgörande att företag använder riktlinjer för att sammanställa en hållbarhetsrapport. Studien indikerar också att företagen bedömde samma områden som väsentliga under samma jämförda år. / The aim of this study is to explore the difference in the materiality of sustainability reports over time, before sustainability reporting was mandatory (in 2013) and during (in 2020). The ten sustainability reports analyzed are found among the five biggest companies in the Swedish forest industry. The theoretical framework chosen to investigate this study is the Legitimacy Theory and the Stakeholder Theory. To explore the reports, we have used Content analysis with categorization. The categorization is based on mandatory information and non-mandatory information, based on CSR terminology. The result is presented as a percentage share of the total report. A qualitative approach was used in order to interpret the result and analyze the share of material information in the reports. The result of this study indicates that some of the information has increased, and other information has decreased since the law regulation. It also implies that it is crucial that companies use guidelines in order to assemble a sustainability report. The study also indicates that the companies assessed the same areas as material during the same compared years.

Ekonomisk tillväxt kan ge upphov till bland annat klimatförändringar och sociala ojämlikheter, och innebär ett hot mot EU:s och världens fortsatta överlevnad. EU har därav framfört en tydlig strategi för hållbar utveckling i sin så kallade gröna giv, som syftar till att bana väg för en grön omställning i EU och vars slutmål är klimatneutralitet senast år 2050. Som ett led i detta har EU antagit en ny standard för hållbarhetsrapportering, vid namn Corporate Sustainability Reporting Directive (CSRD), genom vilket nuvarande direktiv Non Financial Reporting Directive (NFRD) revideras och skärps med ökade krav på kvalitet, jämförbarhet och transparens.  En nyckelkomponent i CSRD är dubbel väsentlighetsanalys, som innebär att företag ska identifiera både vilka hållbarhetsaspekter ett företaget påverkar och påverkas av och ämnar ge en heltäckande bild av företags hållbarhetsprestation. Analysen beskrivs dock vara utmanande och innebär stora förändringar jämfört med hur företag tidigare har arbetat med väsentlighetsanalyser. Därav syftar denna studie till att utforska implementering och praxis bakom dubbel väsentlighetsanalys inom företagssektorn. Studien är av kvalitativt slag och har genomförts genom kombination av en litteraturstudie samt en intervjustudie med respondenter som besitter erfarenhet inom CSRD och dubbel väsentlighetsanalys.  Studiens resultat visar på att dubbel väsentlighetsanalys genomgående kommer att innebära en stor utmaning för de företag som omfattas. Flertalet nya begrepp och parametrar introduceras i vilket många företag kan komma att stå inför ett kunskapsglapp. Att dessutom ta hänsyn till intressenter och bedömning av både påverkan, risker och möjligheter genom hela företags värdekedjor är både tidskrävande och komplext, och en övning få företag genomfört sedan tidigare. Det fanns en bred konsensus om att rådande riktlinjer är otillräckliga i många avseenden, och i kombination med en viss tidspress förutsågs att åtminstone första rapporteringsåret kommer att utgöras av rapporter av varierande kvalitet. Det är dock essentiellt att säkerställa att rapporteringen framåt hamnar på en god nivå, dels för att säkerställa värden som bättre underlag för beslutsfattande och jämförelser, dels i ett större perspektiv – att CSRD faktiskt ska bidra till en hållbar utveckling. Slutsatsen som kan dras är att genomförandet av dubbel väsentlighetsanlys kommer att kräva framförhållning och medvetenhet om att analysen inte kan genomföras av en enda person, utan kräver samarbete och nyttjande av både intern och extern kunskap. / Economic growth can give rise to, among other things, climate change and social inequalities, posing a threat to the continued survival of the EU and the world. Consequently, the EU has outlined a strategy for sustainable development through its so called Green Deal, aiming to pave the way for a green transition in the EU with the ultimate goal of achieving climate neutrality by year 2050. As part of this initiative, the EU has adopted a new standard for sustainability reporting, known as the Corporate Sustainability Reporting Directive (CSRD). This directive revises and strengthens the existing Non Financial Reporting Directive (NFRD) by imposing increased requirements for quality, comparability, and transparency. A key component of CSRD is the double materiality assessment, which requires companies to consider how their actions impact both people and the planet, but also how sustainability issues can affect their financial wellbeing, aiming to provide a comprehensive picture of a company's sustainability performance. However, the analysis is described as challenging and involves significant changes compared to how companies have previously conducted materiality assessments. Therefore, this study aims to explore the implementation and practices behind double materiality within the corporate sector. The study is qualitative in nature and has been conducted through a combination of a literature review and an interview study with respondents with experience in CSRD and double materiality assessment. The study's findings indicate that the double materiality assessment will consistently pose significant challenges for companies covered by CSRD. Several new concepts and parameters are introduced, potentially causing a knowledge gap for many companies. Additionally, considering stakeholders and assessing impacts, risks, and opportunities throughout the entire value chains of companies is both time-consuming and complex, and is an exercise that few companies have undertaken previously. There was broad consensus that current guidelines are inadequate in many aspects, and coupled with time pressure, it was anticipated that at least the first reporting year is to consist of reports of varying quality. However, it is essential to ensure that reporting improves over time, both to provide better basis for decision-making and comparisons and, on a broader scale, to ensure that CSRD actually contributes to sustainable development. The conclusion drawn is that the implementation of a double materiality assessment will require foresight and awareness that the assessment cannot be carried out by a single individual but demands collaboration and the utilization of both internal and external knowledge.

This master thesis investigates the integration of stakeholder analysis into the Double Materiality Assessment (DMA) for green industries, with a particular focus on its relevance within the framework of the Corporate Sustainability Reporting Directive (CSRD). With a deadline for compliance by large companies operating in the European Union by 2025, urgency surrounds the need to comprehensively understand the Impacts, Risks and Opportunities (IROs). The study centers on H2 Green Steel (H2GS), a pioneering green industry in Sweden, to examine two of its key stakeholders, the society and the planet. As a silent stakeholder, the planet requires a unique approach within the DMA process. By utilizing action research methodology, stakeholders representing society and the planet are studied, offering insights that can be applied as a model for other companies undertaking similar assessments. Through a combination of data collection methods including mapping H2GS’s value chain, conducting semi-structured interviews, and utilising stakeholder analysis tools, such a power-interest grid, the study identifies key stakeholders and assesses their relationships with the company. Additionally, the study evaluates IROs related to the planet through a comparative analysis of methods outlined by the DMA guideline, ensuring comprehensivecoverage of the silent stakeholder’s perspective. The findings underscore the critical role ofcivil society stakeholders, particularly in the context of large industries within small communities. Continuous dialogue is essential for integrating societal perspectives into corporate strategies. Moreover, for planetary stakeholders, a multifaceted approach combining global research, local assessments, engagement with proxy organizations, and validation by expert groups is recommended to ensure a comprehensive understanding of related IROs. Engagement with indigenous communities, such as the Sámi in Sweden, is emphasized to address social implications effectively. In conclusion, this study underscores the importance of stakeholder engagement in the DMA process, offering insights and methodologies that can aidcompanies in assessing their impacts comprehensively, thereby contributing to corporatesustainability and regulatory compliance. / Denna masteruppsats undersöker integrationen av intressentanalys i Double Materiality Assessment (DMA) för gröna industrier, med särskilt fokus på dess relevans inom ramen för Corporate Sustainability Reporting Directive (CSRD). Med en deadline för efterlevnad av stora företag som är verksamma i Europeiska unionen senast 2025, är det ett brådskande behov av att på ett heltäckande sätt förstå Impacts, Risks and Opportunities (IROs). Studien fokuserar på H2 Green Steel (H2GS), en banbrytande grön industri i Sverige, för att undersöka två av dess viktigaste intressenter, samhälle och planet. Som en tyst intressent kräver planeten ett unikt tillvägagångssätt inom DMA-processen. Genom att använda aktionsforskningsmetodik studeras intressenter som representerar samhället och planeten, vilket ger insikter som kan användas som modell för andra företag som gör liknande bedömningar. Genom en kombination av datainsamlingsmetoder inklusive kartläggning av H2GS värdekedja, genomförande av semistrukturerade intervjuer och utnyttjande av analysverktyg för intressenter, såsom ett kraftnät, identifierar studien nyckelintressenter och bedömer deras relationer med företaget. Dessutom utvärderar studien IROs relaterade till planeten genom en jämförande analys av metoder som beskrivs i DMA-riktlinjen, vilket säkerställer en omfattande täckning av den tysta intressentens perspektiv. Resultaten understryker den avgörande roll som det civila samhällets intressenter spelar, särskilt i samband med stora industrier inom små samhällen. En kontinuerlig dialog är väsentlig för att integrera samhällsperspektiv i företagsstrategier. Dessutom, för planetära intressenter, rekommenderas ett mångfacetterat tillvägagångssätt som kombinerar global forskning, lokala bedömningar, engagemang med proxyorganisationer och validering av expertgrupper för att säkerställa en heltäckande förståelse av relaterade IROs. Engagemang med ursprungsbefolkningar, såsom samerna i Sverige, betonas för att effektivt kunna hantera sociala konsekvenser. Sammanfattningsvis understryker denna studie vikten av intressenternas engagemang i DMA-processen, och erbjuder insikter och metoder som kan hjälpa företag att bedöma deras effekter på ett heltäckande sätt, och därmed bidra till företagens hållbarhet och regelefterlevnad.

The aim of this thesis is to examine compulsory schools' material conditions in relation to students' learning opportunities and schools staffs’ opportunities to educate. The thesis consists of four published peer-reviewed articles. The empirical data was collected through extensive fieldwork during 2010-2011 in three Swedish schools (ages 14-15), characterized by different social demographics. The material is primarily classroom observations, semi-structured interviews and policy documents. Analysis in the thesis draws mainly on Pierre Bourdieu’s theoretical framework, but also on contemporary developments institutional habitus by Diane Reay and positional capital by Jacques Lévy. Also, materiality as an educational concept is used to reflect and discuss schools’ prerequisites as institutions of education. The first article investigates how school practice emerges for pupils and the importance it has on their perceptions of their own lives in the school, it also considers and discusses the utility of the theoretical tool school habitus. The study was furthermore a critical examination of the reproductive and/or social levelling effects that school practice could have on pupils. The second article explores and compares the schools' access to ICT and classroom teaching. The third article examines the role of the family and its importance for school staff and pupils in the daily operations of the school. In addition, it scrutinizes how socioeconomic conditions affect the middle- and working-class schools' abilities to navigate in relation to families. The fourth article examines material conditions in all three schools with a focus on pupils and school staffs’ perceptions and actions in school practices, and how materiality shapes schools' institutional habitus. The analysis displays that schools’ materiality has major significance for the forms of institutional habitus and which ideals and values about education are developed in the different schools. It also displays that schools’ material conditions are closely interwoven with pupils’ educational backgrounds and the socioeconomic structure of the local neighbourhood. Schools’ material preconditions affect the pedagogical work of the teachers in classrooms and principals’ acting space to follow and implement the schools’ missions according to steering documents. Viewed as preworld, the local area and resources in the schools shape pupils’ sense of worthiness and thus their visions of a possible future in regard to educational and- workinglife carriers. The thesis discusses and concludes that the title The Subtle Inequality illustrate a process where phenomenon such as school choice, teacher shortage or schools’ abilities to compete are taken for granted. They are seen as “natural” and given, thus they hide the existing, objective material preconditions as the sources that shape differences in the educational system. To overcome these differences, the thesis reflects on the need to give all schools in Sweden equal material starting points.