The aim of this study is to investigate differences that exist in Estonia and Russia with regard to civil society, democracy and corruption and try to find out what can be possible causes to the vast differences in these two countries. Many political scientists claim that civil society plays a key role in democratic transitions. This paper takes its point of departure in 1991, when the Soviet Union collapsed and Estonia and Russia became independent. Since then Estonia has had a flourishing economy which attract many foreign investments, with Sweden as the greatest investor. The country has also managed well to adjust quickly from totalitarianism to democracy. This paper also addresses issues with corruption as it is a major problem in Russia and affects every day life in society. My results show that since Vladimir Putin came to power, Russia has got a higher degree of corruption and the evolution of democracy has gone backwards. I also found that there is a lack of social capital in the Russian society. In Estonia however, the results show that the country now has a well-functioning democracy. The legal environment for NGOs has steadily improved since Estonia became member of the EU. However, there still remain some deficit with regards to being a participating democracy at the grass-root level within the civil society. The theories used in this paper are Heidenheimer´s theory on corruption and Robert Putnam´s institutional theory on horizontal organization and social capital. The methods used are comparative case study and most similar systems design.

År 2005 blev det obligatoriskt för noterade bolag inom EU att upprätta sin koncernredovisning enligt IFRS. Dessa internationella redovisningsstandarder har som mål att skapa jämförbara, transparenta, relevanta, tillförlitliga och begripliga finansiella rapporter vilka behövs för att fatta ekonomiska beslut. Användandet av IFRS ökar inte bara inom EU utan också länder utanför EU, så som Kanada, Ryssland och Japan. Vid införandet av IFRS gick många bolag från att redovisa avskrivning av goodwill, till att göra nedskrivningstest enligt IAS 36 p. 134 och skriva ned goodwill vid behov. Användningen av nedskrivning av goodwill istället för avskrivning kan ge en klarare bild av företagen för intressenter. Det existerar dock kritik mot hur IAS 36 p. 134 och dess föreskrivningar för nedskrivningar tillämpas i redovisningspraxis. Tidigare studier i ämnet harmonisering, har visat att arbetet med att skapa jämförbarhet i praxis inte alltid lyckas. Samtidigt är differentieringen mellan anglosaxiska och kontinentala redovisningssystem inte lika tydliga idag som de varit i det förflutna. Detta gör det intressant att undersöka harmoniseringen och jämförbarheten i redovisningspraxis i företag, med länder som inte är medlemmar i EU. Genom en komparativ studie mellan länderna Kanada, Ryssland och Japan undersöks till vilken grad de tillämpar IFRS och vilken skillnad som existerar mellan de olika länderna.Studien använder sig av ett abduktivt förhållningssätt och syftar till att göra en komparativ studie över hur 85 företag redovisar nedskrivning av goodwill i länderna Kanada, Japan och Ryssland. En kvalitativ ansats, med en komparativ design används i första hand eftersom denna studie syftar till att undersöka harmoniseringsprocessen och dess kontinuerliga utveckling.Resultatet i studien visar att företagen i de tre länderna skiljer sig åt i vilken utsträckning som de redovisar enligt IAS 36 p. 134, som behandlar nedskrivning av goodwill. De kanadensiska företagen följer i genomsnitt paragraferna under IAS 36 p. 134 bättre än de andra länderna, medan resultatet för de företag som tillämpar nedskrivning av goodwill visar att de japanska företagen följer underparagraferna bäst.Slutsatsen som kan dras är att beroende på ett lands redovisningstradition samt vilka redovisningsprocesser som länderna använder, så kommer företagen följa internationella redovisningsprinciper i olika utsträckning. / In 2005, it became mandatory for listed companies within the EU to prepare their consolidated financial statements in accordance with IFRS. These international accounting standards aim at creating comparable, transparent, relevant, reliable and comprehensible financial statements that are needed to make financial decisions. The use of IFRS increases not only within the EU but also in countries outside the EU, such as Canada, Russia and Japan. When introducing IFRS, many companies failed to write impairment tests under IAS 36, p. 134, and write down goodwill if necessary. The use of goodwill write-downs instead of depreciation can provide a clearer picture of the companies for stakeholders. However, there is criticism of how IAS 36, p. 134, and its provisions for impairment are applied in accounting practice.Earlier studies in the subject of harmonization have shown that the work of creating comparability in practice does not always succeed. At the same time, the differentiation between Anglo-Saxon and Continental accounting systems is not as clear today as they have been in the past. This makes it interesting to investigate the harmonization and comparability of accounting practices in companies, with non-EU countries. A comparative study between Canada, Russia and Japan examines the extent to which they apply IFRS and the difference that exists between the different countries.The study uses an abductive approach and aims to make a comparative study of how 85 companies report goodwill impairment in the countries of Canada, Japan and Russia. A qualitative approach, with a comparative design, is used primarily because this study aims at examining the harmonization process and its continuous development.The result of the study shows that companies in the three countries differ to what extent they report in accordance with IAS 36, p. 134, which deals with write-downs of goodwill. Canadian companies, on average, follow the paragraphs of IAS 36, paragraph 134, better than the other countries, while the results of the goodwill impairment show that the Japanese companies comply best with the under-paragraphs.The conclusion that can be drawn is that depending on the country's accounting tradition and the accounting processes used by the countries, companies will comply with international accounting principles to a varying degree.

During the spring 2007 Estonia and Russia collided in the biggest international conflict among themselves since the break up of the Soviet Union. The conflict concerned about the issue of Estonia’s removal of a soviet bronze statue from central Tallinn to a garden of honour, due to Estonia thought that the statue represented oppression. Chaos developed in Tallinn with disturbances and plunder. The relations between Estonia and Russia became very strained, as Russia considered the movement of the statue wrong. This thesis has examined how the two parties have handled this international conflict through measure how international they are from an official perspective. An examination has been made to see how well the two nations follow the official perspective in a real case. To be able to measure internationalism, a model by Kjell Goldmann has been used, where the idealistic internationalist should follow a certain pat-tern; outward-looking, universalism, coexistence-orientated, moderate. The re-sult showed that Estonia follows the idealistic international pattern owing to a well developed cooperation and membership in international organizations. While Russia ended up in the opposite side, the non internationalist pattern, due to difficulties with cooperation and too much inward looking approach towards the own country. / Våren 2007 hamnade Estland och Ryssland i den största internationella konflikten sinsemellan sedan sönderfallet av Sovjetunionen. Konflikten handlade om att Estland flyttade en sovjetisk bronsstaty från centrala Tal-linn till en krigskyrkogård, då man tyckte att den symboliserade förtryck. I Tallinn blev det ett kaos med oroligheter och plundring som följd. Relatio-nerna mellan Estland och Ryssland blev mycket ansträngda, då Ryssland an-såg att det var fel av Estland att flytta statyn. Denna uppsats har undersökt hur de båda parterna hanterade denna internationella konflikt genom att först mäta hur internationella de var utifrån ett officiellt perspektiv. För att sedan studera om de handlade i en internationell konflikt utifrån den offici-ella bilden. För att kunna mäta internationalism har en modell av Kjell Goldmann använts, där den idealistiske internationalisten skall vara enligt följande mönster; utåtsträvande, universell, samarbetsorienterad och mode-rat. Resultatet visade att Estland följer det idealistiska internationella mönst-ret tack vare ett mycket utvecklat samarbete och medlemskap i olika inter-nationella organisationer. Medan Ryssland hamnade på motsatt icke idealis-tisk internationalistisk sida på grund av svårigheter för internationella sam-arbeten och för mycket inåtsträvan till det egna landet.

This essay examines the international relationship of Sweden and Russia in the period after the Cold war and the dissolution of the Sovietunion. Focusing on the period before and after the annexation of Crimea. The essay examines different documents from the Swedish government and uses Realistic thery of international relations to illustrate how the relationship has changed. I conclude that the Swedish relationship to Russia has worsened and that the area in Sweden’s proximity has entered a decline of safety and security with increased chance of aggression from Russia after they have showed being willing to use military force in an offensive capacity in Crimea.

This essay seeks to evaluate whether or not  the war in Crimea, conducted by the Russian Federation, is to be considered “just”. This is done in accordance with the theory of Just war, which demands that there be two separate evaluations of the war. Firstly the reasons and actions that lead up to the war must be evaluated if they fulfill the demands set up by the theory, this is called “Jud ad bellum”. Next, the conduct once in the war must be evaluated if it fulfills the demands set up in the theory, this is called “jus in bello”. The Russian occupation of Crimea was not following a declaration of war, was against several international agreements and the war was not a last resort after attempts of diplomatic solutions  all of these actions violate key demands of jus ad bellum. Going through reports by various human rights organizations on the matter, the demands set up by “jus in bello” are determined to not be satisfied, mostly due to the Russian use of torture on prisoners to subtract incriminating information for use in court against prisoners of war.

This is a multimodal discourse analytical study about national identity in russian film posters specifically in regards to four themes, posters that demonstrates wars, conflicts, violence or weapons. The aim of the study is to illustrate how national identity is portrayed in russian film posters, in relation to these four above themes from the start of the Soviet union 1922, until the end of the union 1991, plus four years ahead. This is studied by looking at how these four above themes are emphasized during different time periods, how the common history is described during different time periods, which similarities and differences that can be deduced from this, and how the question “who are we as a nation?” can be deduced from the pictures. The study also discusses the problem regarding media and its potential to influence, with a focus on the film media and the film poster, since these mediums have a huge potential to create a certain imagined community. For this reason it becomes important to understand who controls the media, since the one with control also beholds the power to decide what the nation identity should consist of, and how it should be portrayed. The study shows that the national identity in russian film posters is portrayed with a strong interconnection to wars, conflicts, violence and weapons during the whole investigation period, but how these themes are portrayed differs between the early/mid Soviet period and the late/post-Soviet period. The early/mid period puts a focus mainly on a strong patriotism where the soldier and the hero are frequently used motifs, which could be interpreted as motifs that are meant to eliminate questions about death in relation to wars. This could be seen as a result of an autocratic state controlled media. The late/post period instead emphasizes a criticism interconnected with conflicts with a focus on motifs like blood and dead bodies, that could be interpreted as motifs that demonstrate the tragic consequences of a violence. This could instead be seen as a result of a media that has been affected by a public sphere that has opened up, where the citizens are allowed to voice their opinions. The similarities is henceforth that the whole investigation period emphasizes a russian hegemony that puts a focus on the “russian” of the nation. The study recommends further studies in the area, either by investigating more themes in regards to film posters and national identity, or by investigating how another country portrays the national identity or the common history, there amongst war memories, in a media material. / Det här är en multimodal diskursanalytisk studie om gestaltning av nationell identitet i ryska filmaffischer, specifikt kopplat till fyra teman, affischer som gestaltar krig, konflikter, våld eller vapen. Studien har som syfte att illustrera hur nationell identitet uttrycks i ryska filmaffischer, kopplat till dessa fyra ovan teman från Sovjetunionens start 1922, till efter dess fall 1991, och fyra år framåt. Detta studeras genom att titta på hur dessa fyra ovan teman har betonats under olika tidsperioder, hur den gemensamma historieskrivningen har gestaltats under olika tidsperioder, vilka likheter och skillnader som går att utläsa från detta, samt hur frågan om “vem är vi som nation?” kan utläsas ur bilderna. Studien diskuterar även problematiken kring media och dess påverkanspotential i speciellt avseende till filmmediet och filmaffischen, då dessa medium har potential att skapa en viss föreställd gemenskap. Problematiken blir därmed vem som har kontroll över filmmediet, då den som har kontroll är den som besitter makten att bestämma vad nationsidentiteten ska bestå av och hur den ska gestaltas. Studien visar att den nationella identiteten uppvisar en stark koppling till krig, konflikter, våld och vapen under hela undersökningsperioden, men hur dessa teman gestaltas skiljer sig dock åt från tidiga/mitt Sovjettiden till sena/post-Sovjet tiden. Den tidiga/mitt perioden lägger främst fokus på en stark patriotism där soldaten och hjälten är vanligt förekommande motiv, som kan tolkas som motiv som ska eliminera frågor om död i samband med krig. Detta kan vidare tolkas som ett resultat av att en autokratisk stat har kontrollerat media. Den sena/post perioden betonar istället en kritik i samband med konflikter genom ett fokus på motiv som blod och döda kroppar, som kan tolkas demonstrera de tragiska konsekvenserna av ett våld. Detta kan istället tolkas som ett resultat av att media har påverkats av att en offentlig sfär har öppnats upp, där medborgare får lov att uttrycka sina åsikter. Likheterna är dock att hela undersökningsperioden betonar en rysk hegemoni som lägger fokus på det “ryska” i nationen. Studien rekommenderar fortsatt forskning av området, antingen genom att undersöka fler teman kopplat till nationell identitet i filmaffischerna, eller genom undersökning av hur andra länder länder gestaltar den nationella identiteten eller den gemensamma historien, däribland krigsminnen, i ett medialt material.

With a changing state of security in Europe, defined by instability and unpredictability, the use of hybrid threats presents itself as an international security challenge. Characterized by the antagonistic use of both conventional and unconventional means, the hybrid threat actor coordinates these means in an attempt achieve specific goals, often under a guise of ambiguity. The complexity of hybrid threats deepens as advancing technology and globalisation enables the hybrid threat actor to use tools not only bound by geographical constraints, but tools that makes use the cyber domain and the constant flow of information. Tools ranging from military, political, economic, civil, and informational tools can, in various combinations, take advantage of specific vulnerabilities in the target state. Identifying and countering such a wide range of multifaceted tools provides a difficult task for most states.                                            This study aims to investigate the Swedish hybrid threat scenario by focusing on the authorities concerned with national defence and security and their identification of potential hybrid threats that faces Sweden. For countering such hybrid threats the study investigates the highly topical Swedish defence act 2021-2025. Its focus being on investigating potential goals, strategies and abilities for building resilience and countermeasures regarding hybrid threats. The study finds that Sweden is subject to the use of hybrid threats by antagonistic state actors, mainly Russia and China. Tools being used against Sweden include for example espionage, strategic acquisition of businesses and real estate, disinformation, and cyberattacks. For countering these threats, the study fails to find a specific set of goals for hybrid threat defence. Instead, the study finds a broad effort to strengthen national defence and security including among others the rebuilding of the Total Defence, founding of a national cybersecurity centrum, instituting an agency for psychological defence as well as lifting the perspective of hybrid threat among relevant national agencies.

The usage of the word oligarch has been growing rapidly in Swedish newspapers since the fall of the Soviet Union. In this study, I will examine the way Swedish newspapers have been using the word, in what I asses as a biased way.     Previous research has shown that the word is applicable in a much wider space, and that other countries or parts of the world contains cases of oligarchs. The word oligarch is actually old, it comes from ancient Greece and its renowned philosophers, originally made up to describe when the power of a democracy lies in the hands of only a few. Today, it seems that the word has been heavily associated (almost exclusively), with Russian businessmen. Many whom made their fortune during the turmoil between the collapse of the Soviet Union and the republic of Russia switching from a communist economy to a capitalistic state.    There lies certain power in actions, as so in words. To misinterpret, applicate or to use words and situations with the intention of self-advocacy could be dangerous, especially when done so by a force capable of influencing the minds of the masses. The words we use affect our way of interpreting things, in turn, how people interpret, think and conversate about topics and such are called discourse. Critical discourse analysis works as a theory, or method to critically examine the ways that we discuss about these so-called discourses, and how the debate about the topics develop in our society.    Ultimately, by looking into the way three big and influential Swedish newspapers reported on the topic of oligarchs for almost thirty years, we will see how the discourse of the oligarchs develop. This study will work as an insight into the actual discourse and shed light on how institutions such as our news reporting need to be consistently checked in order to be held accountable before their presentation. It is important as it affects the way that we think and interact with each other. Ultimately, from a historical perspective, active discourses like these are things that can put dirty stains on our history. Instead of keeping them alive, we should remind ourselves of our preconceptions, to avoid further alienation amongst people.

During the war in Ukraine, technical and tactical innovation in the deployment of commercial drones for IRS and strike missions, and artillery spotting have been witnessed. This study aims to create a better understanding of evolving UAS capability and create a use-case forecasting UAS capability in five years. The research uses a combination of empirical data through two case studies in combination with interviews, collecting the perspective of four researchers and experts in the fields. The forecasted UAS capability use-case describes a multilayer use of aerial platforms of different sizes, performances, and specifications, which makes aerial IRS and strike capability available at lower tactical levels. Other aspects in the use-case are artificial intelligence that supports data processing in networking surveillance, command and control system, and autonomous navigation. Implications for UAS capability in an electronic warfare environment and implications for countermeasure deployments are discussed. The results presented in the study are generic and should be complemented with further studies, which through scenario-based research can create clear recommendations to specific actors linked to UAS capability. / Under kriget i Ukraina har tekniska och taktiska innovationer bevittnats när det gäller användande av kommersiella drönare för IRS och bekämpningsuppdraguppdrag, och eldledning av artilleri. Syftet med studien är att bidra till bättre förståelse för utvecklingen av UAS-förmåga och att skapa ett användningsfall där UAS-förmåga om fem år beskrivs. Studien tillämpar empirisk data genom två fallstudier, i kombination med intervjuer som inkluderar perspektivet från fyra forskare och experter inom området. Det prognostiserade användningsfallet för UAS-förmåga beskriver en flerskiktsanvändning av flygplattformar av olika storlek, prestanda och specifikationer, vilket gör flyg- IRS och slagförmåga tillgänglig på lägre taktisk nivå. Andra aspekter i användningsfallet är artificiell intelligens som stödjer databehandling i ett nätverksövervaknings- och kommando- och kontrollsystem, samt autonom navigering. Implikationer för UAS-kapacitet i en elektronisk krigföringsmiljö och implikationer för utplacering av motåtgärder diskuteras. Resultaten presenterade i studien är generiska och bör kompletteras med ytterligare studier, som genom scenariobaseradforskning kan skapa tydligare rekommendationer till specifika aktörer kopplade till UAS-förmåga.

Since the Russian invasion of Ukraine on the 24th of February 2022 – most of the United Nations have, in one way or another, participated in the most significant war of many decades. The war is characterized by Russia’s atrocious war crimes, illegal annexations, terror, propaganda, and complete disrespect for international law. On the other hand, the war has also been characterized by Ukrainian resilience, a united Europe, and a new dimension of intelligence gathering through social media.Due to the internet, social media, the accessibility of mobile devices, and Ukraine’s military and civilianeffort in documenting Russian equipment – its whereabouts, status, and quantity, Open-Source Intelligence possibilities have reached new levels for both professionals and amateurs. Despite these improved possibilities, gathering such a vast amount of data is still a Herculean effort.Hence, this study contributes a starting point for anyone wanting to compile equipment losses by providing a process specialized in automatic data extraction and summarization from an existing database. The database in question is the image collection from the military analysis group Oryxspioenkop. To further complement the information provided by Oryxspioenkop, the method automatically extracts and annotates dates from the images to provide a chronological order of the equipment loss as well as a graphical overview.The process shows promising results and manages to compile a large set of data, both the information provided by Oryx and the extracted dates from its imagery. Further, the automated process proves to be many times faster than its manual counterpart, showing a linear relationship between the number of images analysed and manhours saved. However, due to the limited development time – the process still has room for improvement and should be considered semi-automatic, rather than automatic. Nevertheless, thanks to the open-source design, the process can be continuously updated and modified to work with other databases, images, or the extraction of other strings of text from imagery.With the rise of competent artificial image generation models, the study also raises the question if this kind of imagery will be a reliable source in the future when studying equipment losses, or if artificial intelligence will be used as a tool of propaganda and psychological operations in wars to come. / Sedan Rysslands oprovocerade invasion av Ukraina den 24e februari 2022 – har stora delar av de Förenta nationerna engagerat sig i århundradets mest signifikanta krig. Kriget har karaktäriserats av ryska krigsbrott, olagliga annekteringar, terror, propaganda samt en total avsaknad av respekt för folkrätt. I kontrast, har kriget även karaktäriserats av Ukrainas ovillkorliga motståndskraft, ett enat Europa och en ny dimension av underrättelseinhämtning från sociala medier.Genom internet, sociala medier, tillgängligheten av mobiltelefoner och Ukrainas militära och civila ansträngning att dokumentera rysk materiel – vart den befinner sig, vilken status den har samt vilken kvantitet den finns i, har öppen underrättelseinhämtning blomstrat på både professionell och amatörnivå. Dock, på grund av den kvantitet som denna data genereras i, kräver en helhetssammanställning en oerhörd insats.Därav avser detta arbete ge en grund för sammanställning av materielförluster genom att tillhandahålla en automatiserad process för att extrahera data från en befintlig databas. Detta har exemplifierats genom att nyttja bildkollektioner från Oryxspioenkop, en grupp bestående av militäranalytiker som fokuserar på sammanställning av grafiskt material. Utöver detta så kompletterar processen befintliga data genom att inkludera datumet då materielen dokumenterats. Därigenom ges även en kronologisk ordning för förlusterna.Processen visar lovande resultat och lyckas att effektivt och träffsäkert sammanställa stora mängder data. Vidare lyckas processen att överträffa sin manuella motsvarighet och visar på ett linjärt samband mellan antalet analyserade bilder och besparade mantimmar. Dock, på grund av den korta utvecklingstiden har processen fortfarande en del utvecklingsmöjlighet och förblir semiautomatisk, snarare än automatisk. Å andra sidan, eftersom processen bygger på öppen källkod, finns fortsatt möjlighet att uppdatera och modifiera processen för att passa annat källmaterial.Slutligen, i och med den kontinuerliga utvecklingen av artificiell intelligens och artificiellt genererade bilder,lyfter studien frågan om denna typ av data kommer vara en trovärdig källa i framtida analyser av materielförluster, eller om det kommer att förvandlas till verktyg för propaganda och påverkansoperationeri ett framtida krig.