Spelifiering är ett koncept i relation till beteendepåverkande design, vilken har gagnat stor popularitet under de senaste åren. I den vetenskapliga litteraturen beskrivs spelifiering som en metod där spelmekaniker används i andra interaktiva kontexter än spelsystem, och anses därmed innebära implementation av bland annat poängsystem och topplistor i system med syftet att uppnå vissa mål. Det anses att det finns begränsat med forskning kring spelifiering, trots att det är ett hastigt ökande fenomen, och att effekterna kring det är förhållandevis okända. Spelifiering har implementerats i designer i relation till områden som hälsovård, utbildning och arbetsplatser, vilka har en stor impakt gällande folkhälsa. På grund av dessa faktorer har spelifiering blivit ämne för etiska debatter där mycket starka åsikter yttrats. Därmed anses det vara av stor vikt att bedriva forskning inom området. Hittills saknas det rapporter kring insikter som skulle kunna leda till att mer exakta forskningsområden uppdagas, därför ligger fokuset i denna studie på att undersöka existensen av sådana potentiella erfarenheter, vilka skulle kunna ligga till framtida grund för potentiella forskningsområden och regelverk. User Experience Design är något som har en stark koppling till interaktionsdesign, vilket låg till grund till att designers inom denna yrkesgrupp var de som valdes ut som fokusgrupp för denna studie. Studien utgår från en bred frågeställning för att ha en öppen ingång utan förväntningar, med anledning att även outforskade aspekter på detta vis kunde uppdagas. För att samla in analyserbar data granskades vetenskaplig litteratur kring ämnet, samt att en digital enkät genomfördes och kompletterades med fördjupande intervjuer med ett antal utvalda enkätdeltagare. Resultatet av studien visade på indikationer till att det förekommer tendenser till ett kunskapsgap kring spelifiering inom yrkesgruppen. En stor majoritet av de som deltog i studien antydde förekomsten av en utbredd neutralitet kring spelifiering, angående de etiska aspekterna, bland User Experience Designers. Slutligen cirkulerade ett starkt tema kring designens kontext. / Gamification is a concept in relation to behavioral design, which has gained great popularity in recent years. In the scientific literature, gamification is described as a method where game mechanics are used in interactive contexts other than game systems, and is thus considered to involve the implementation of, among other things, point systems and leaderboards in systems with the aim of achieving certain goals. It is considered that there is a lack of research regarding gamification, despite the fact that it is a rapidly increasing phenomenon, and that the caused effects are relatively unknown. Gamification has been implemented in designs related to areas such as health care, education and workplaces, which have a major impact on societal health. Due to these factors, gamification has become the subject of ethical debates where strong opinions have been expressed. Thus, it is considered of great importance to conduct research in the field. To date, there are no reports of insights that could lead to more accurate research areas being discovered, the focus of this study is therefore examining the existence of such potential experiences, which could form the future basis for potential research areas and regulations. User Experience Design is considered having a strong connection to interaction design, which was the basis for designers in this professional group being the ones selected as the focus group for this study. The study is based on a formulated question with an open-ended nature with the purpose of having an open entrance without expectations, due to the fact that unexplored aspects were thought to be discovered more easily. In order to collect analyzable data, scientific literature on the subject was reviewed, and a digital survey was conducted and supplemented with in-depth interviews with a number of selected survey participants. The results of the study showed indications that there are tendencies towards knowledge gaps regarding gamification in the User Experience Design community. A large majority of those who participated in the study indicated the existence of widespread neutrality around gamification regarding the ethical views among User Experience Designers. Finally, a strong theme circulated around the context in which the design is created.

In a contemporary with intense concerns towards global warming, this thesis has investigated the matter of how trade regulation policies, responding to climate change, are rhetorically motivated and discussed within international forums. Particularly by looking at the European Union’s Carbon Border Adjustment Mechanism and by critically dissecting how the EU has been navigating its conflicting position; on one hand, as the self-appointed leader of progressive climate actions, on the other hand, as the guardian of the common economic interests of the Union – and on a third stand, as a prominent member of the World Trade Organization, with binding obligations to not violate its rules.  On the basis of a theoretically post-colonial perspective, this paper has explored the power-relational tensions operating within discussions, practically by investigating the narrating presence of post-colonial tendencies. The study has additionally been interested in contributing to wider discussions on ideas and processes influencing the evolvement of international trade regulations on climate, and similarly, to constructively nuance the leadership role shouldered by the EU. This has been completed through an operationalization of three theoretical concepts; Universalism, Otherness/Self and Hegemony - and by implementing a mixed-method approach, bringing forward both qualitative and quantitative results answering up to the question on how the EU’s motivation in favour of the CBAM has been carried out rhetorically – both within internal discussions and during official WTO meetings.  Based on two data-cases reflecting the nature of EU’s rhetoric within the two forums, and in relation to the three theoretical concepts - intentionally developed to detect different post-colonial features - this study resulted in interesting outcomes demonstrating distinct rhetorical patterns. While in WTO contexts, emphases were put on asserting the EU as the natural leader and the CBAM as the most ambitious and effective environmental tool – internal discussions revealed contrastingly higher emphases on motivating the CBAM in terms of being a convenient regulation, serving the climate objective - most importantly - without interfering, nor jeopardizing the sovereignty of EU’s economic position. In fact, comparing between the two data-cases, the frequency of code-words motivating economic interests were 178% higher in internal EU discussions. It has therefore been verified that EU’s internal discussions on how to tackle global warming are strongly interlinked with reasonings around economic matters of interests. On the contrary, this is exceedingly toned down during official WTO-meetings.

Tanzania is developing and their small and medium-sized enterprises (SMEs) can support economic, social, and technological development. Foreign direct investments (FDI) help Tanzania to sustain its businesses financially. How Tanzanian SMEs perceive the dependence on other countries' investors is unclear. This research analyzes whether and if so when investors should inject capital into SMEs as a minority or majority shareholder according to the SMEs’ perception. Nine semi-structured interviews with representatives of the Nordic/East African investor MTI Investment and four of their Tanzanian subsidiaries as well as a thematic analysis were conducted. The findings show that if the manager of the Tanzanian SME is the founder of an established SME, minority shareholders offer expertise and capital while still being in control of the business operations. An exception is when investors enter the business in the start-up phase. Then, a majority shareholder can help out better with their resources and can develop the business together with the manager. Majority shareholders are also appreciated when the leading CEO is not an entrepreneur. Then a strategic partner who injects capital and offers their skills to help out in all situations is perceived the most helpful for Tanzanian SMEs. Furthermore, the Tanzanian regulations are mostly supportive and through a visible change in opening Tanzania for FDIs, more investors are attracted. Further research is needed to see whether the perception changes over time.

Bakgrund: År 2005 blev det obligatoriskt för börsnoterade koncerner inom EU att upprätta sin redovisning enligt IFRS som har utvecklats för att harmonisera redovisningen mellan olika länder, eftersom ekonomin har blivit mer internationaliserad. I Sverige började bokföringsnämnden att ta fram ett nytt regelverk K3 som började tillämpas 2013 för större svenska onoterade koncerner. Det gjorde att onoterade koncerner fick en valmöjlighet att frivilligt välja mellan att redovisa enligt IFRS eller K3 regelverket. Dessa regelverk har många liknande beröringspunkter men det finns vissa skillnader, exempelvis i upplysningskrav och hur goodwill redovisas. Problemformulering: Varför väljer svenska onoterade koncerner att tillämpa K3 eller IFRS? Syftet: Studiens syfte är att skapa en ökad förståelse för redovisningsval, men mer specifikt på onoterade koncerners val mellan att tillämpa regelverken K3 eller IFRS. Metod: I denna studie har en kvalitativ metod använts för att kunna få företagsledningens syn på vad som har orsakat regelverksvalet som deras koncerner har tagit. För att kunna uppnå syftet har en datainsamling med tio intervjuer genomförts med fem K3 och fem IFRS koncerner. De som intervjuades var CFOer från företagsledningen eller en anställd med ekonomiansvar. Detta har varit ett strategiskt urval, vilket är det som skribenterna anser vara det bästa urvalet som överensstämmer med studiens syfte. Resultat och slutsats: Studien kunde påvisa att alla tre isomorfismer i den institutionella teorin kunde förklara regelverksvalet. I K3 kunde det ses att framför allt den tvingande isomorfismen var avgörande och i IFRS koncernerna var det mer den härmande isomorfismen. Studien menar även att ett val av K3 kan förklaras av en kombination av normativ isomorfism genom att de har hamnat i “business-as-usual” och tvingande isomorfism genom att informationsasymmetrin ses vara mindre mellan företagsledningen och ägarna i K3 koncerner. Revisorns brist på kunskap av IFRS kan sätta ett normativt och härmande tryck på en koncern att välja K3. / Background: In 2005, it became mandatory for listed companies within the EU to use IFRS as an accounting standard which has been developed to harmonize accounting between different countries as the economy has become more internationalized. In Sweden, the Accounting Board began to develop a new set of regulations, K3, which were applied in 2013 for larger Swedish unlisted companies. This gave the larger unlisted companies a choice to voluntarily choose between reporting in with IFRS or the K3 regulations. These regulations have many similar points of contact, but there are some differences, for example in disclosure requirements and how goodwill is reported. Research question: Why do Swedish private concerns choose to apply K3 or IFRS? Purpose: The purpose of this study is to create an increase of understanding in accounting choices, but more specifically to larger unlisted companies’ choices between applying the regulations K3 or IFRS. Method: In this study, a qualitative method was used to get the business management’s view of what it was that made their larger unlisted companies make their particular accounting choice.In order to achieve the purpose, a data collection with ten interviews was conducted with five K3 and five IFRS groups. Those interviewed were CFOs from company management or an employee with financial responsibility. This has been a strategic selection, which is what the writers consider to be the best selection that is in line with the purpose of the study. Results and conclusion: The study was able to show that all three isomorphisms in the institutional theory could explain the choice of regulations. In K3 it could be seen that above all the compelling isomorphism was decisive and in the IFRS groups it was more the imitating isomorphism. Choosing K3 can be explained by a combination of normative isomorphism in that they have ended up in "business-as-usual" and compelling isomorphism in that the information asymmetry is seen between management and the owners of K3 groups. The auditor's lack of knowledge of IFRS can put normative and imitative pressure on a group to choose K3.

Individuell elitidrott kan vara ensamt och motivationen behöver vara stor under en lång period för att prestera på topp och bibehålla träningsmängden. Det har visat sig att tränare är en av de viktigaste influenserna för idrottares motivation. Därmed är syftet med studien att pröva självbestämmandeteorin för att öka förståelsen om hur motivation uppstod under relationer mellan elitidrottare och respektive tränare. Det teoretiska ramverket inkluderar tre psykologiska behov i form av autonomi, kompetens och samhörighet. Behoven behövs för att tillfredsställa inre motivation och välbefinnande hos idrottarna. Det finns även många yttre faktorer som motiverar dem, därför har även yttre regleringar inkluderats. Studien är retrospektiv och totalt genomfördes sex semistrukturerade intervjuer med elitidrottare och tre med deras primära tränare i Sverige. Insamlad empiri bearbetades och analyserades genom en kvalitativ tematisk analys. Ur analysen utvecklades underteman baserat på de tre psykologiska behoven. I resultatet redovisas dessa baserat på relevans utifrån båda perspektiven och exemplifieras av: kommunikation, utveckling, involvering, individanpassning och situationsanpassat ledarskap, uppmärksammas, ge och få respekt och trygghet. Resultatet indikerar på många likheter, få skillnader och att relationerna var uppskattade. Det framkom även att elitidrottarna motiverades av alla tre psykologiska behov och att det existerade en hierarki mellan dem. Autonomi och kompetens var de starkaste behoven och influerade inre motivation och självbestämd yttre motivation mest. Samhörighet var ett mer distalt behov, som ändå visade sig vara viktigt för elitidrottarna. Slutsatsen är att självbestämmandeteorin ökade förståelsen om att regleringsprocesserna bestående av identifierad och integrerad reglering. Dessa var betydelsefulla för elitidrottarnas internalisering av inre- och självbestämd yttre motivation. Prövningen av teorin ledde även till slutsatsen att den kan behövas kompletteras med fler behov eller modeller för att vara ändamålsenlig i en kontext med elitidrottare. / Individual elite sports can be lonely, and motivation needs to be great for a long period of time in order to maintain the performance level. Coaches are one of the most important influences of athletes’ motivation. Therefore, the aim of this study is to test the Self-Determination Theory (SDT) to increase understanding of how motivation arose during relationships between elite athletes and their primary coaches. A comparative design was used, and empirical data based on semi-structured interviews was analyzed using a qualitative thematic analysis. The result presents many similarities and few differences based on the athletes’ and coaches’ perspective. Seven themes were developed based on the three psychological needs of SDT: communication, development, involvement, individualized and situational leadership, attention, give and receive respect and feeling secure. Conclusion: A hierarchy was found between the psychological needs and internalizing identified and integrated regulations was important to elite athletes intrinsic and self-determined extrinsic motivation.

BAKGRUND: Ökade växthusgasutsläpp och större klimatpåverkan speglar dagens samhälle allt mer. Bygg-och anläggningssektorn står idag för en femtedel av Sveriges totala klimatpåverkan och är en bransch som behöver ta steg framåt för att minimera den. Ett instrument som har använts för att motivera och skapa finansiella samt klimatmässiga fördelar för projekt som kan visa på en lägre klimatpåverkan är grön finansiering. Grön finansiering bygger på att projekt kan påvisa en mindre klimatpåverkan för att kunna ta del av de finansiella fördelar det skulle innebära. Dock har tidigare forskning runt ämnet visat att detta bortses av investerare och beslutsfattare av olika orsaker trots att klimatdebatten blir allt mer tydlig. Avsaknad av tydliga regelverk, standarder eller policyer lyfts av tidigare forskning samtidigt som hot kan anas i form av för hårda åtstramningar. En analys av bygg-och anläggningssektorns syn på grön finansiering och gröna projekt och vad marknaden behöver för att i framtiden kunna vara finansiellt hållbar är någonting som behövs för att marknaden ska kunna ta steg framåt. SYFTE: Syftet med studien är att analysera de finansiella fördelarna och riskerna som grön finansiering medför. Utifrån en analys av grön finansiering inom ramen för bygg-och anläggningssektorn kommer sedan förslag till sätt marknaden kan utvecklas på att föreslås utifrån ett finansiellt perspektiv. GENOMFÖRANDE: Studien har genomförts genom kvalitativa, semi-strukturerade intervjuer med respondenter kopplade till bygg-och anläggningsbranschen samt grön finansiering. Som tillägg har en kartläggning av erbjudande inom grön finansiering sammanställts från två respondenter. Utifrån tidigare forskning samt rapporter ställdes frågor runt grön finansiering och dess finansiella påverkan på marknaden. Utifrån svaren från aktörerna kunde en analys göras av var de aktiva aktörerna såg marknaden idag samt dess viktigaste aspekter för framtiden. SLUTSATS: Studiens slutsats är att den gröna finansieringsmarknaden behöver införa ett graderingssystem för att på så sätt skilja projekt åt. Ett sådant system skulle fungera som ett incitament för projekt att gå mot att bli gröna då det inkluderar en prissättning av sådant som inte lever upp till kraven för att bli gröna och fördelar för de som tar allra störst klimatansvar. Det skulle också möjliggöra för investerare som vill ta högre risk att investera i projekt som i dagsläget inte är gröna men som har som ambition att bli det. Utöver graderingssystemet behöver det också kompletteras av mer obligatoriska regelverk för att öka utbudet av grön finansiering på marknaden. / BACKGROUND: Increased greenhouse gas emissions and greater climatic impact reflect today's society more and more. Today, the construction and civil engineering industry accounts for one fifth of Sweden's total climate impact and is an industry that needs to take steps to minimize it. An instrument that has been used to motivate and create financial and climatic benefits for projects that can show a lower climate impact is green financing. Green financing is based on the fact that projects can show a minor impact on the climate in order to be able to take advantage of the financial benefits it would entail. However, previous research on the subject has shown that this is ignored by investors and decision-makers for various reasons, although the climate debate is becoming increasingly clear. The lack of clear regulations, standards or policies is highlighted by previous research, while at the same time one can perceive a threat in the form of too tight austerities. An analysis of the construction industry’s view today of green financing and green projects and what the market needs in order to be financially sustainable in the future is something that is necessary for the market to be able to take steps forward. AIM: The purpose of the study is to analyze the financial benefits and risks that green financing entails. On the basis of an analysis of green financing within the framework of the construction and civil engineering sector, then proposals for ways in which the market can be developed are proposed from a financial perspective. COMPLETION: The study was conducted through qualitative, semi-structured interviews with respondents linked to the construction and civil engineering sectors and green financing. In addition, a survey of green financing offers has been compiled from two respondents. Based on previous research and reports, questions were asked about green financing and its financial impact on the market. Based on the responses from the players, an analysis could be made of where the active players saw the market today and its most important aspects for the future. CONCLUSION: The study concludes that the green financing market needs to introduce a grading system in order to separate projects. Such a system would serve as an incentive for projects to go green as it includes pricing of things that do not meet the requirements to become green and benefits those who take the greatest climate responsibility. It would also make it possible for investors who want to take a higher risk of investing in projects that are not green at the moment, but which have the ambition to become so. In addition to the grading system, it also needs to be supplemented by more mandatory regulations to increase the supply of green financing in the market.

The banking industry in India has undergone many phases in its history; evolving from a regulated, decentralised system in the early 1800’s, to a regulated, centralised system during British rule, to a nationalised system following India’s independence, and finally a combination of a nationalised and private system adopting global standards as it currently stands. This study has two main aims. Firstly, it will assess the relationship between the firm-specific determinants of capital structure, based on the prevailing literature, and the capital structure of public and private sector banks in India. Secondly, it will determine whether there is a difference in the firm-specific factors that contribute to the determination of the capital structure of public sector banks and private sector banks. This study adopts quantitative methods, similar to previous studies on the relationship between capital structure and its firm-specific determinants. The dependent variable, being total leverage, is regressed against multiple independent variables, being profitability, growth, firm size and credit risk (hereinafter referred to as “risk” unless otherwise indicated) in a multivariate linear regression model. This study adds to the current literature by applying the same firm-specific independent variables to the case of private and public sector banks and then to evaluate and compare the similarities and differences between the regression outputs. The results show that for private sector banks, all independent variables are statistically significant in explaining total leverage, where all the independent variables conform to the current literature on capital structure – profitability (-), firm size (-), growth (+) and credit risk (-). Conversely, for public sector banks, all independent variables were considered to be statistically significant, except for credit risk – profitability (-), firm size (+) and growth (+). These results imply that credit risk is not an important determination in a nationalised banks’ capital structure; thus, providing evidence for the moral hazard theory of public sector banks.

The expansion of the Internet led to disruptive business and consumer processes, as existing regulations do not cover the scope and scale of emerging financial technologies. Using organization economic theory as the foundation, the purpose of this correlational study was to examine and compare the financial regulatory impact on traditional and emerging financial systems across a variety of factors including organizational type, predicted users, operational concerns, reasons for cost increases, and changes in business practices as a result of the regulatory environment. Data were collected through a survey of 227 adult Americans who engage in the financial sector and are familiar with the US regulatory environment. Data were analyzed using descriptive statistics, cross tabulations, and statistical significance was tested using Lambda and Kendall's Tau c. The key finding of this study is that the effects of regulations are different for the traditional and emerging financial systems, showing the need to develop and implement policies that are context specific to the emerging financial systems. The recommendations from the study include suggestions to regulatory agencies to regulate and support emerging financial systems in line with new technology that envisions efficiency and economic fairness. The positive social change implications for this study include the development of a strategy that can ensure economic stability, reduce irregularities, and strengthen investments with a view of protecting the financial system from breakdown.

From 2014 to 2015, deficiency fines cost Pennsylvania nursing homes more than $2.5 million. Costs associated with adhering to increased health care regulations can reduce profit and affect the financial sustainability of the nursing home industry. Some nursing home administrators (NHAs) lack successful strategies to improve state and federal regulation compliance and promote financial sustainability. Drucker's management by objectives theory was the conceptual framework for this study. The purpose of this qualitative multiple case study was to explore successful strategies NHAs use to improve state and federal regulation compliance to mitigate deficiencies and derivative fines to promote financial sustainability of nursing homes. NHAs who manage 5-star rated nursing homes within a 100-mile radius of Pittsburgh, Pennsylvania use effective management strategies to mitigate deficiencies and derivative fines to earn a 5-star rating which, helps promote financial sustainability. Data were collected from semistructured face-to-face and telephone interviews with 4 NHAs and from Medicare's Nursing Home Compare website. The data on the website provided information on the 3 domains of health inspections, staffing, and quality measures, that made up the overall star rating of nursing homes. Data were analyzed using Yin's 5-phase cycle. The findings revealed 3 major themes: develop knowledgeable staff, enhance communication with staff and residents, and promote innovation for continuous quality improvement. The implications for positive social change could include increased quality of patients' health care, creation of employment opportunities to promote prosperity in communities, and financial sustainability in the United States nursing home industry.

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