En los últimos meses, el mundo jurídico se ha visto terriblemente afectado por la ocurrencia de la pandemia producida por la COVID-19, evento sanitario tan inusual que inclusive, ha sido la causa de una inmovilización social a nivel mundial. La referida inmovilización ha adoptado en nuestro país la denominación de “aislamiento social obligatorio (cuarentena)”, siendo esta una medida sanitaria de seguridad adoptada por el Gobierno central peruano que ha impedido el cumplimiento de las obligaciones convenidas en contratos celebrados con anterioridad a la adopción de la misma. A partir de ello, los autores analizan si el aislamiento social obligatorio es un evento que puede ser catalogado como fuerza mayor desde la perspectiva del Derecho peruano y, en consecuencia, si es o no una causal eximente de responsabilidad ante el incumplimiento contractual. / In the last months, the legal world has been terribly affected by the COVID-19 pandemic, a health event so unusual that’s it has even caused a worldwide social confinement, this social confinement has been received, in our country, the denomination of “mandatory social distancing (quarantine)”, being this a security health measure adopted by the Peruvian central government that has made impossible the fulfillment of legal obligations agreed upon in contract before is enforcement. From this, the authors analyses whatever or not the mandatory social distancing can be classified as Force Majeure from the point of view of the Peruvian law, and if by consequence is an exculpatory cause for failure to meet contractual obligations. / Trabajo de investigación

The thesis Expert Knowledge of the Political Parties Aimed at Mandatory Spendings from 2006 to present is focused on mechanisms of generating expertisis, which are disposed by particular political parties dealing with amount of the manadatory spendings. Thesis captures election terms characterized by Czech membership in The European Union connected with the obligation of the following Maastricht criteria, then the results of the worldwide economical crisis, that took shape also in czech economics. The teoretical part characterizes the budgeting policy with the accent on progression and structure of the mandatory spendings in particular election terms, deals with the organizational theory of political parties and with the policy advisory systems, that forms capacities in the decision-making process of the state budget. The objective of the empirical part is to find out how policy advisory systems effect the decision making process of budgeting by political parties (ODS, ČSSD, TOP 09 and ANO 2011). The research is realised by interviews with the Members of Parliament (members of the particular political parties). The results of the interviews are compared with the documents of political parties and macroeconomical indexes. Powered by TCPDF (www.tcpdf.org)

This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.

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[pt] O presente estudo versa sobre o ingresso de jovens no Serviço militar obrigatório no Brasil, frente às transformações do mundo do trabalho e o cenário de aumento do desemprego e do trabalho precário, especialmente, entre a juventude brasileira. Tal cenário é inerente ao modo de produção capitalista, agravado em decorrência das transformações políticas, econômicas e sociais no Brasil e no mundo, desde as três últimas décadas do século XX. A análise histórica sobre o recrutamento no Brasil evidencia que o serviço militar não está relacionado apenas ao ato de recrutar homens para defesa de um território. As múltiplas funções exercidas pelo recrutamento, desde o século XVI, refletem relações de poder e disputas que permeiam cada contexto histórico. A fim de analisar o serviço militar obrigatório e o contexto de desemprego entre os jovens, foi realizada uma pesquisa em questionários respondidos por jovens que ingressaram no serviço militar obrigatório - SMO, no Grupo de Segurança e Defesa do Rio de Janeiro - GSD-RJ, Organização Militar da Força Aérea Brasileira - FAB, nos anos de 2016, 2017 e 2018. Observouse, na análise dos questionários, que estes jovens desejavam o ingresso no recrutamento e que pertencem a uma classe social específica, apesar da previsão legal de todas as classes serem representadas na prestação do serviço militar. Além de características deste grupo relacionadas à escolaridade, composição e situação de trabalho familiar, a pesquisa revelou as motivações e expectativas dos recrutas em relação à Instituição militar. Apesar de não ser o único fator motivador, foi possível constatar que o interesse pelo ingresso nas Forças Armadas, ainda que de forma temporária, através do serviço militar obrigatório, não está dissociado da necessidade de ingresso ou permanência destes no mercado de trabalho. / [en] This study analyzes the young people admission into mandatory military service in Brazil, given the transformations in the labor world and the scenario of increased unemployment and precarious labor, especially among Brazilian youth. This scenario is inherent to the capitalist way of production, aggravated as a result of the political, economic and social transformations in Brazil and in the world since the last three decades of the 20th century. The historical analysis of recruitment in Brazil shows that military service is not only related to the act of recruiting men to defend a territory. The multiple functions performed by this instrument, since the 16th century, reflect power relations and disputes that permeate each historical context. In order to analyze mandatory military service and the context of unemployment among young people, a survey was conducted on questionnaires answered by those who entered mandatory military service - SMO, in the Rio de Janeiro Security and Defense Group - GSD-RJ, Military Organization of the Brazilian Air Force - FAB, in the years 2016, 2017 and 2018. It was observed, from questionnaires analysis, that these young people wanted to be recruited and that they belong to a specific social class, despite the legal definition of all classes being represented in the military service. In addition to the characteristics of this group related to education, composition and family employment situation, the research revealed the motivations and expectations of recruits in relation to the military institution. Despite not being the only motivating factor, it was found that the interest in joining the Armed Forces, even if temporarily, through mandatory military service, is not dissociated from their need to enter or remain in the labor market.

Background: On the 21st of April 2021, the EU Commission declared the adoption of Directive (EU) 2022/2464. This directive will significantly increase reporting requirements for companies within its scope. To this date, these sustainability standards are the most comprehensive yet and they aim to foster sustainability reporting quality. However, the concept of quality is multidimensional and empirical evidence related to SRQ and mandatory reporting standards are ambiguous. However, this new directive has not yet been researched thoroughly. Considering it will disrupt the way companies conduct their sustainability reporting, it would foster a research contribution to explore the effects the directive will have on SRQ.  Purpose: This thesis seeks to measure the compliance with, and quality of, the cross- cutting and topical standards derived from Directive (EU) 2022/2464 in large Swedish companies.  Method: The applied research method is quantitative with a deductive approach, where a hypothesis was generated based on existing literature on sustainability reporting quality. Data was collected from annual and sustainability reports of 45 companies. To measure CSRD compliance and the quality index, content analysis has been used. This facilitates transposition of qualitative information to quantitative data. The data was analysed using the statistical program SPSS.  Results: The results from the study show a significant positive relationship between compliance with CSRD and all the dependent variables of measuring the quality of sustainability reporting. Furthermore, the study shows that the average degree of compliance with CSRD requirements is currently 34% in the population, where the highest achieved score was 58% and the lowest achieved score was 7%.

Bakgrund: Barn som far illa är ett ökande samhällsproblem som kan ge konsekvenser för barns hälsa. BHV-sjuksköterskan har möjlighet att upptäcka barn som far illa. Enligt socialtjänstlagen finns en skyldighet att anmäla, trots det visar tidigare forskning att det kan upplevas svårt och att riktlinjer kan behöva förtydligas. Syfte: Syftet med studien var att belysa BHV-sjuksköterskans erfarenheter av orosanmälningar vid misstanke om att barn far illa. Metod: Semistrukturerade intervjuer genomfördes med nio BHV-sjuksköterskor i Halland. Dataanalysen utgick från Kvalitativ innehållsanalys enligt Graneheim och Lundman (2017). Resultat: BHV-sjuksköterskornas erfarenheter kategoriserades i tre huvudkategorier; Att ta beslutet, Organisatorisk påverkan, Föräldrarnas påverkan. Konklusion: Studien belyser beslutet kring en orosanmälan som komplext och känsloladdat. Rutiner, riktlinjer, teamarbete och stöd från chefen beskrevs vara viktigt. Förbättrade rutiner skulle kunna leda till att fler barn som far illa upptäcks. Brister i samarbetet med socialtjänsten framkom som försvårande. Bemötandet av föräldrarna var viktigt för relationen och negativa reaktioner från föräldrarna kunde försvåra att göra orosanmälningar. Vidare forskning från föräldrarnas perspektiv samt djupare undersökning av samverkan med socialtjänsten skulle behövas. / Background: Children who are victims of maltreatment is an increasing society problem, which can have consequences for children’s health. Pediatric primary nurses have an opportunity to detect these children. According to the law there is an obligation to report when maltreatment is suspected. Research has shown that it can be difficult and that improved guidelines is needed. Aim: The aim of this study was to describe pediatric primary nurses’ experience of mandatory reports if children are suspected to be victims of maltreatment. Method: Semi-structured interviews have been conducted with nine pediatric primary nurses in Halland. The data analysis was based on Qualitative content analysis (Graneheim and Lundman, 2017). Results: Three main categories were identified; To make the decision, Organisational involvement, The parents’ involvement. Conclusion: The study highlights the decision regarding a mandatory report as complex and emotional. Routines, guidelines, teamwork and support from the employer are described as important. Improved routines could make it easier discovering child maltreatment. Shortcomings in the cooperation with social services emerged as obstructing. The reception of the parents was important and negative reactions could make mandatory reports difficult. Research of the parent’s perspective, and investigation into the cooperation with the social services, is needed.

Bakgrund och problem: Klimatförändringar har ökat allt mer med åren och är idag ett hot mot både individens hälsa och säkerhet. Tidigare forskning har studerat hur olika branscher, som bland annat material- och industribranschen, redovisar kring klimatrelaterade risker. Däremot har dessa studier inte fokuserat på hur endast en bransch redovisar kring klimatrelaterade risker. Dessutom finns det få studier som har fokuserat på hur redovisningen av klimatrelaterade risker påverkats av tvingande hållbarhetsrapportering.  Syftet: Syftet med denna studie är att undersöka hur tre av Sveriges storbanker redovisar kring risker som är till följd av klimatförändringar i års- och hållbarhetsrapporter och hur det har utvecklats för de tre årtalen 2016, 2019 och 2022. Studien bidrar till att få en ökad förståelse på hur tvingande hållbarhetsrapportering och införandet av ramverket Task Force on Climate - related Financial Disclosure påverkar redovisningen av klimatrelaterade risker.  Frågeställning: Hur redovisar banker kring de risker som är till följd av klimatförändringar i års- och hållbarhetsrapporter och har tvingande hållbarhetsrapportering påverkat redovisningen? Hur påverkas innehållet av års- och hållbarhetsrapporten vid införandet av TCFD? Metod: Inom denna studie har en metodkombination, kvalitativ och kvantitativ forskningsstrategi, tillämpats i form av en komparativ forskningsdesign. En innehållsanalys har genomförts. En kodningsmanual och ett kodningsschema har utformats med hjälp av kvalitativa frågor och kvantitativ data.  Resultat och slutsats: Studiens resultat kan visa på att det har skett en utveckling kring bankernas redovisning av klimatrisker för år 2016, 2019 och 2022.  Studien påvisar att bankerna har utvecklats från ett allmänt förhållningssätt till en mer specifik redovisning av klimatrisker, vilket tyder på en positiv påverkan från införandet av tvingande hållbarhetsrapportering. Vidare påvisar studien att införandet av ramverket TCFD har bidragit till en mer omfattande och detaljerad redovisning av klimatrisker, vilket i sin tur även tyder på en positiv påverkan. / Background and Problem: Climate changes have progressively intensified over the years and are presently a menace to both individual well-being and security. Prior research has explored how various sectors, including materials and industrial sectors, disclose climate-related risks. However, these inquiries have not centered on the singular disclosure of climate-related risks within a single sector. Furthermore, a limited number of studies have concentrated on how the reporting of climate-related risks has been influenced by mandatory sustainability reporting. Objective: The purpose of this study is to examine how three of Sweden's major banks disclose risks resulting from climate change in their annual and sustainability reports, and how it has evolved for the three years 2016, 2019, and 2022. The study contributes to enhancing the understanding of how mandatory sustainability reporting and the implementation of the Task Force on Climate-related Financial Disclosure framework influence the disclosure of climate-related risks. Research Question: How do banks disclose the risks resulting from climate change in annual and sustainability reports, and how has mandatory sustainability reporting affected the disclosure? How is the content of the annual and sustainability reports influenced by the implementation of TCFD (Task Force on Climate-related Financial Disclosure)? Method: This study employs a mixed-methods research strategy, combining qualitative and quantitative approaches, in the form of a comparative research design. To examine the banks' annual and sustainability reports for the years 2016, 2019, and 2022, a content analysis has been conducted. A coding manual and coding scheme have been developed using qualitative questions and quantitative data. Results and Conclusion: The results of the study can indicate that there has been a progression in the disclosure of climate risks by banks for the years 2016, 2019, and 2022. The study demonstrates that banks have evolved from a general approach to a more specific disclosure of climate risks, implying a favorable impact stemming from the implementation of mandatory sustainability reporting. Furthermore, the study highlights that the adoption of the TCFD framework has contributed to a more comprehensive and intricate disclosure of climate risks, which, in turn, also suggests a positive influence.

A rapidly growing number of employees within the public sector are subject to mandatory digitalisation where they are expected to accept and adopt new technological solutions.This thesis uses a qualitative approach to examine which factors influence the acceptance of new mandatory technology with employees in the public sector. Through the application of UTAUT as a theoretical framework four factors are examined together with their influence on the employees’ acceptance, both negatively and positively. The data was gathered through semi-structured interviews with employees at the Social Administration of the Skellefteå Municipality regarding their internal Helpdesk system and support department. The responses were analysed through an abductive thematic analysis. The results show that the vast amount of information and the systems employees at the Municipality already have to their disposal remain largely unused. The employees do not see the advantages in using it, they find it difficult to access the information and, in some cases, they are not even aware that it is available. The conclusion is that social influence plays a small role for the acceptance but the employee’s view on performance expectancy and effort expectancy are highly influencing factors. The most important factor is how the organisation can facilitate for the employee through training,communication and information. / Allt fler anställda inom den offentliga sektorn omfattas av obligatorisk digitalisering där de förväntas acceptera och adoptera nya tekniska lösningar. Denna uppsats undersöker i en kvalitativ ansats vilka faktorer som påverkar acceptansen hos anställda i offentlig sektor. Genom användandet av UTAUT som teoretiskt ramverk undersöks fyra faktorer och det sätt på vilket de påverkar anställda både positivt och negativt. Datainsamlingen gjordes genom semistrukturerade intervjuer av anställda på Socialförvaltningen i Skellefteå Kommun kring deras interna Helpdesk-system och supportavdelning. Intervjusvaren analyserades via en abduktiv tematisk analys. Resultatet visar på att all den information och de system kommunen redan har till sina anställdas förfogande mer eller mindre inte används alls. De anställda ser inte fördelarna, tycker det är svårt och krångligt att hitta information och i vissa fall är de inte ens medvetna om att det fanns tillgängligt. Slutsatsen är att socialt inflytande spelar en liten roll iacceptansen medan den anställdes syn på förväntad prestation och förväntad ansträngning i hög grad är påverkande faktorer. Den enskilt viktigaste faktorn är hur organisationen kan underlätta för den anställde genom utbildning, kommunikation och information.

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