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[en] CONCEPTIONS OF SCCHOOL: WHAT DO TEACHERS THINK OF THE (RE)ELABORATION OF THE SCHOOL CURRICULUM IN THE CONTEXTO OF COVID-19 PANDEMIC? / [pt] CONCEPÇÕES DE ESCOLA: O QUE PENSAM OS PROFESSORES A PARTIR DA (RE)ELABORAÇÃO DO CURRÍCULO ESCOLAR NO CONTEXTO DA PANDEMIA DA COVID-19?SABRINA MOURA KIFFER 15 May 2023 (has links)
[pt] Esta dissertação de mestrado tem como objetos de estudo o currículo
escolar e suas relações com as concepções de escola. A pesquisa foi desenvolvida
em Queimados, município localizado na Baixada Fluminense do Rio de Janeiro.
O objetivo da pesquisa é compreender as concepções de escola a partir das
(re)elaborações do currículo escolar realizadas pelos professores, durante o
processo de priorização curricular desenvolvido pela Rede municipal de
Queimados no contexto da pandemia de COVID-19, no ano de 2021. Foram
aplicados questionários com 79 questões fechadas e 3 abertas, respondidos por 48
professores dos anos finais do ensino fundamental que trabalham nessa Rede.
Além disso, realizou-se entrevistas semiestruturadas com 16 professores,
respondentes dos questionários, para permitir aprofundamentos das análises. As
análises realizadas a partir dos dados produzidos foram construídas baseadas na
interlocução teórica com os estudos de Tomas Tadeu Silva, Sacristán, Moreira e
Candau, acerca do currículo e os estudos de Dubet e Charlot a respeito da escola e
de seus objetivos. Os estudos de Nóvoa sobre formação e profissão docente, antes
e durante a pandemia, também fizeram parte do arcabouço teórico utilizado. Ao
longo da investigação pode-se constatar que as concepções dos professores
constituem três dilemas: entre conceber uma teoria tradicional de currículo e ser
responsável pela formação de um currículo humanizador; entre defender uma
priorização curricular, baseada nas necessidades dos alunos, e a necessidade de
dar conta dos conteúdos escolares pré-estabelecidos; entre priorizar ou reduzir
os conteúdos, mediante a nova e emergencial realidade imposta pela pandemia de
COVID-19. Conclui-se que há uma multiplicidade de justificativas para as
escolhas adotadas pelos professores em relação à concepção de currículo e aos
objetivos da escola na priorização curricular. Tais escolhas são marcadas pela
subjetividade dos professores, a tradição escolar e a influência dos documentos
oficiais. Aponta-se que não há consenso entre os professores acerca dos objetivos
da escola, o que reverbera na complexidade de se conceituar currículo. / [en] This Master s dissertation has as a goal the study of school curriculum and its relations with the conceptions of school. The research was developed in Queimados, which is a municipality located in Baixada Fluminense – Rio de Janeiro. Moreover, it has the intention of understanding the conceptions of school from the (re)elaboration of the school curriculum made by teachers during the process of the curriculum priorization developed by the Municipal System of Queimados in the context of the COVID-19 Pandemic in the year of 2021. Questionnaires with 79 closed queries and 3 open ones were applied, which were answered by 48 teachers of the Elementary School final years, who work at this Educational System Furthermore, semi-structured interviews with 16 teachers,who answered the querries, were taken in order to allow a deepening in the analyzes.The analyses made from the data produced were created based on the theoretical interlocution with the studies of Silva, Sacristán, Moreira and Candau -regarding the curriculum, the studies of Dubet vand Charlot concerning schooland their objectives. The studies of Nóvoa on the academic education and profession of teachers, before and during the Pandemic, also made part of the theoretical framework used. Along the investigation it is possible to confirm that the conceptions of the teachers compose three dilemmas: between establishing a traditional theory of the curriculum and and being responsible for the elaboration of a humanizing curriculum; between defending the curriculum priorization, basedon the needs of students, and the necessity of coping with the pre-stablished educational contents; between prioritize or reduce the contents, upon the new reality emergency imposed by the COVID-19 Pandemic. It can be concluded that there is a multiplicity of justifications to the choices adoped by teachers in relation to the conception of curriculum and the objectives of school in the curriculum prioritization. Such choices are highlighted by the teachers subjectivity, school tradition and the influence of official documents. It is pointed out that there is noconsensus among teachers concerning the purposes of school, what reverberates in the complexity of conceptualizing a curriculum.
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[pt] O PROCESSO DE SOCIALIZAÇÃO DE JOVENS A PARTIR DAS INTERAÇÕES NAS REDES SOCIAIS NO PERÍODO DA PANDEMIA DA COVID-19 / [en] THE PROCESS OF SOCIALIZATION OF TEENAGERS FROM THE INTERACTIONS ON SOCIAL MIDIAS DURING THE COVID-19 PANDEMIC PERIODMARIANA NOGUEIRA CONSENTINO BUCHEMI 25 April 2023 (has links)
[pt] A partir do crescimento da internet e da formação da cibercultura um novo
espaço está sendo reconhecido como local propício para as relações interpessoais: o
ciberespaço. Sendo assim, os jovens de hoje estão se desenvolvendo em um campo em
que as redes sociais são a base para a sua socialização. Assim, este estudo realizou uma
pesquisa qualitativa e utilizou como base teórica uma interlocução entre a GestaltTerapia e a Teoria Bioecológica do desenvolvimento humano de Urie Bronfenbrenner.
Este trabalho buscou compreender o processo de socialização de jovens a partir de suas
interações nas redes sociais através do discurso produzido pelos participantes, no
período da pandemia da COVID-19. Foram entrevistados 24 adolescentes com idade
entre 12 e 18 anos que residiam na cidade do Rio de Janeiro, na tentativa de investigar
o sentido que dão às suas experiências dentro das redes sociais. A partir das falas, foi
estruturado um corpus textual que foi analisado pelo software Iramuteq. A partir desta
análise, os dados foram agrupados em 3 classes de palavras identificadas por: classe 1
– o uso das redes no período da pandemia, classe 2 – a experiência de uso das redes
sociais e classe 3 – a finalidade das redes sociais. Seguir os pressupostos das
abordagens escolhidas em uma pesquisa qualitativa tem o benefício de renunciar aos
pré-conceitos existentes na literatura para poder compreender e valorizar as
experiências, únicas, dos participantes e ampliar o estudo do fenômeno escolhido. Foi
possível concluir que diferentes campos possibilitam diferentes formas de ser
adolescente, e que o processo de socialização a partir das redes sociais é visto como
algo natural e indispensável para essa faixa etária. Foi reconhecido que as redes sociais
são parte significativa na experiência social destes adolescentes e com isso pôde-se
defender que direta, ou indiretamente, atuam como mecanismos propulsores do
desenvolvimento destes jovens. Foi defendido neste trabalho a importância de se
estudar o fenômeno dentro de um contexto específico e em determinado recorte de
tempo a fim de reforçar a singular experiência de ser adolescente na atualidade. Além
de ter contribuído para a ampliação dos estudos na área da psicologia do
desenvolvimento e para a compreensão da socialização dos jovens. / [en] With the growth of the internet and the formation of cyberculture, a new space
is being is being recognized as a place for interpersonal relationships: the cyberspace.
Thus, today s teenagers are developing in a field where social medias are the basis for
their socialization. This study performed a qualitative research and used as theoretical
basis an interlocution between Gestalt-Therapy and the Bioecological Theory of human
development by Urie Bronfenbrenner. This work sought to understand the socialization
process of teenagers from their interactions on social medias through the discourse
produced by the participants in the period of the COVID-19 pandemic. Were
interviewed 24 teenagers between the ages of 12 and 18 years, who lived in the city of
Rio de Janeiro, in an attempt to investigate the meaning they give to their experiences
within the social medias. From the speeches, a text corpus was structured and analyzed
using the Iramuteq software. From this analysis, the data were grouped into 3 classes
of worlds, identified by: class 1 – the use of social medias in the pandemic period;
class 2 – the experience of using the social medias and class 3 – the purpose of social
medias. Following the assumptions of the approaches chosen in a qualitative research
has the benefit or renouncing the preconceptions existing in the literature to be able
to understand and value the unique experiences of the participants and broaden the
study of the chosen phenomenon. It was possible to conclude that different fields enable
different ways of being adolescents, and that the socialization process from social
medias is seen as something natural and indispensable for this age group. It was
recognized that social medias are a significant part of the social experience of these
adolescents, and with this it was possible to argue that directly or indirectly, they act as
mechanisms that propel the development of teenagers. This work defended the
importance of studying the phenomenon within a specific context and in a specific time
frame to reinforce the unique experience of being an adolescent nowadays. Besides
having contributed to the expansion of studies in developmental psychology and to
understanding the socialization of teenagers.
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A reduction in physical interaction : its effect on B2B relationshipsSanfridsson, Niklas, Öhrn, Johan January 2022 (has links)
This study aims to examine how a business-to-business (B2B) relationship is affected by a decrease in physical interactions between firm representatives. Previous studies have shown that external events can affect B2B relationships but not how these effects take shape. With the recent COVID-19 pandemic in mind, the need to investigate how reduced physical interactions affect B2B relationships becomes relevant. A qualitative method is used through a multiple case study where data is collected through semi-structured interviews with three firms within the Swedish vehicle financing industry. The study finds that a reduction in physical interaction between firm representatives affects the trust generated between the representatives themselves and the companies they represent. Digital interaction can only replace face-to-face communication for shorter periods of time to enable clear communication and trust in a B2B relationship. The study also finds that a company’s means of interaction leads to an adaptation in the framework of interaction in B2B relationships.
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Krishantering i hotellbranschen : Hotellbranschens utmaningar under Covid-19-pandemin i Sverige / Crisis management in the hotel industry : The challenges of the hotel industry during the Covid-19-pandemic in SwedenHannanov, Bogdan, Daneshgari Nejad, Shahin January 2022 (has links)
Denna forskningsstudie undersöker de utmaningar som hotell i Sverige har stått inför på grund av Covid-19-pandemin. Närmare bestämt analyserar studien hur dessa hotell reagerade på krisen. Det råder ingen tvekan om att pandemin har drabbat den globala turistsektorn väldigt kraftigt. Miljontals arbetstillfällen har gått förlorade, och länder vars ekonomier som är beroende av turism står inför de värsta ekonomiska lågkonjunkturerna i historien. Sektorn vänder sig dock i dag till innovation för att stödja återöppnandet och en återgång till lönsamhet. I Sverige har sektorn tagit till sig innovativa lösningar, bland annat genom att öka konkurrenskraften och bygga upp motståndskraft genom strategier som att främja inhemsk och regional turism, ekonomisk diversifiering och underlättandet av en mer gynnsam arbetsmiljö för mikroföretag, små och medelstora företag. Andra strategier som har hjälpt att strategiskt öppna sektorn i denna tid under pandemin är den digitala omvandlingen av hela turismekonomin genom att investera i digital kompetens för arbetstagare som har förlorat sina arbeten och inkomstkälla under pandemin. Studiens syfte är att analysera de krishanteringsstrategier som svenska hotell implementerade i början av Covid-19-pandemin. För att uppnå studiens syfte används semistrukturerade intervjuer som den primära datainsamlingsmetoden. Det kommer genomföras intervjuer med fem olika hotelldirektörer från Sveriges största hotellkedjor. / This research study explores the challenges that hotels in Sweden have faced due to the Covid-19 pandemic. Specifically, it assesses how these organizations responded to the crisis. There is no doubt that the pandemic has hit the global tourism sector very heavily. Indeed, millions of jobs have been lost, with countries whose economies are dependent on tourism facing the worst economic recessions in their collective history. The sector is today turning to innovation to support its re-opening and a return to profitability. In Sweden, the sector has embraced innovative solutions, including boosting competitiveness and building resilience through strategies such as promoting domestic and regional tourism, economic diversification, and the facilitation of a conducive business environment for micro, small, and medium-sized enterprises. Other strategies that have aided the strategic re-opening of the sector during the pandemic is the digital transformation of the entire tourism economy by promoting investments in digital skills for workers who have lost their jobs and livelihoods during the pandemic. Against this backdrop, this study’s key objective is to analyze the crisis-management strategies adopted and implemented by Swedish hotels at the onset of the Covid-19 pandemic. It will deploy semi-structured interviews as the primary data-collection approach to achieve this goal. Five interviews with executives in five of the largest hotel chains in Sweden will be conducted.
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”Det är hela tiden en balansgång . . .” : En kvalitativ studie om organisationers strategiska arbete gällande kvarvarande medarbetares engagemang vid neddragningsprocesser / A qualitative study of organizations’ strategic work regarding remaining employees’ commitment in downsizing processesGezelius, Amanda, Svens Engström, Emilia January 2022 (has links)
Den tidigare forskning som finns inom området gällande medarbetarengagemang vid neddragningar är relativt omfattande och fokuserar främst på sambandet mellan dessa faktorer. Forskningen skildrar neddragningar som en strategisk plan för att undvika försämrad ekonomisk stabilitet hos organisationer. Utformning och implementering av neddragningsprocesser har visats påverka medarbetares engagemang, vilket bland annat inkluderar kommunikation, samspel och involvering. Covid-19-pandemin har inneburit att flertalet organisationer, framför allt inom besöksnäringen, tvingats till ett omfattande omställningsarbete med neddragningar som följd. Dock är området för pandemin relativt outforskat, det saknas forskning med fokus på upplevelsen av hur neddragningar som skett till följd av pandemin har inverkat på kvarvarande medarbetares engagemang baserat på ledningens val av strategier. Den här studien syftar därmed till att få djupare förståelse över organisationers strategiska arbete för att bibehålla kvarvarande medarbetares engagemang vid neddragningar under en pandemi. Studien baseras på en kvalitativ metod med semistrukturerade intervjuer med sammanlagt åtta respondenter, vilka utgör representanter från både lednings- och medarbetarnivå. Studien undersöker ett specifikt fall i en organisation med inriktning på rederibranschen inom besöksnäringen och är därmed utformad som en fallstudie. Den insamlade empirin har sammanställts och analyserats genom en tematisk analys. Resultatet från studien visar att pandemins påverkan på organisationens omställningsarbete har bidragit med såväl positiva som negativa effekter på kvarvarande medarbetares engagemang. Kommunikation utgör en viktig grundpelare som bör genomsyra organisationens arbete på samtliga nivåer för att bidra till involvering och förståelse. Studien bidrar även med intressanta och betydelsefulla aspekter inför framtida studier gällande medarbetarengagemang vid neddragningar. Pandemin har även inneburit en samhällsförändring som medfört att ledningens strategier och kvarvarande medarbetares engagemang har påverkats annorlunda vid jämförelse med andra neddragningsprocesser. Det har i sin tur medfört nya arbetssätt som kan bli avgörande inför framtida händelser. / The previous research into the relationship between a downsizing process and the resulting employee commitment is quite comprehensive. It describes the downsizing process as a strategic plan, necessary to avoid deteriorating economic performance in organizations. The design and implementation of downsizing processes, through communication, teamwork and involvement, has also been shown to influence remaining employees’ commitment. During the Covid-19-pandemic organizations, especially in the hospitality industry, have been forced to carry out extensive changes to working practice including resulting in downsizing. However, the effects of pandemic downsizing are relatively unexplored. Especially lacking is a focus on the remaining employees' experience of the effects of downsizing and their subsequent commitment, arising from management’s choice and modification of strategies. This study aims to gain a deeper understanding of organizations’ strategic work to maintain the commitment of remaining employees during downsizing processes as a result of a pandemic. It is based on a qualitative method using semi-structured interviews, from a total of eight respondents, representing both management and employee levels. The study examines a specific event in an organization in the hospitality industry with focus on the shipping industry and is designed as a case study. The collected empirical data has been compiled and analyzed using a themed analysis. The results from this study show that the pandemic's impact on the organization's working practices has had both positive and negative effects on employee commitment. Communication is an important pillar that should permeate the organization's work at all levels to contribute to involvement and understanding. The study also highlights a number of interesting and significant considerations for future studies regarding downsizing and employee commitment. The pandemic has also resulted in a societal change that has meant that management's strategies and remaining employees’ commitment have been affected differently when compared with other downsizing processes. This in turn has led to new ways of working that can influence future events.
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Multimodal Composition in Technical and Professional Communication: Transnational Writers in the COVID and Post-COVID-19 PeriodShyam Bahadur Pandey (10028507) 22 June 2022 (has links)
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<p>This dissertation explores multimodal composing strategies enacted by technical and professional communication (TPC) writers during and post-COVID-19 period. The researcher presents an investigation into a course unit project and pedagogical approach framed around the idea of multimodal composition in an upper-division professional writing class with transnational students majoring in management, economics, health science, aviation technology, mathematics, computer engineering, accounting, consumer science, biology, and agronomy in a large research university in the Midwest. This study advocates a multimodal approach to teaching writing in its expanded sense with multimodal career unit project assignments in multiple media and modes, including resumes/CVs, personal statements, LinkedIn profiles, video profiles/resumes, job position analyses, and rhetorical and mode analyses. This project presents implications for instructors of technical and professional communicators who are aiming to develop and update their curricula and teaching pedagogies situated in multiple modes across global audiences, for multiple purposes, and in a variety of media.</p>
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Kanata: Sustainable tourism in Canada? Lessons from the Covid-19 pandemic in a historic perspective / Kanata: Hållbar turism i Kanada? Lärdomar från Covid-19 pandemin I ett historiskt perspektivReneaume, Lauren January 2022 (has links)
The thesis will be centred on the topic of tourism in Canada and the steps the tourism industry took in handling the Covid-19 pandemic. The aim of this thesis will be to examine how Canadian tourism has evolved through time and analyse the way Indigenous tourism has grown despite its limited support. The main research questions addressed will include how has Canadian tourism adapted to the crises of the Covid-19 pandemic? How have the snowbird, Nature and Indigenous tourism groups been impacted by Covid-19 and how can we understand the history of these forms of tourism? What old and new debates were provoked by the Covid pandemic? What strategies were put in place to mitigate effects and how did historical structures of colonialism affect mitigation? The thesis is built using a series of academic texts, newspaper sources, and reports published by tourism and Indigenous tourism associations. The text will be approached through a historical perspective using the postcolonial theory and Adaptive co-management. The case studies analyses of Nature and Indigenous tourism are important as they represent tourism in Canada and illustrate the effects of colonialism stressing the need for reconciliation. The text will conclude with a look forward and a potential path tourism can take, learning from the Covid pandemic, to become more sustainable. / Cette thèse aborde le tourisme au Canada et les étapes que l’industrie du tourisme a pris en réponse à la pandémie du Covid-19. Le but de cette thèse est d’examiner l’évolution du tourisme Canadien et d’analyser la manière dans laquelle le tourisme Indigène a grandi malgré les adversités. La question principale est d’adresser comment le tourisme Canadien s’est adapté face à la crise de la pandémie Covid-19 ? Comment les groupes de tourisme de snowbirds, Nature et Indigène ont subi les influences du Covid-19 et comment nous comprenons l’histoire de ces formes de tourisme ? Quels débâtes, vieux et neuf, ont été provoqués par la Covid-19 ? Quelles stratégies ont été mises en place pour atténuer ces effets et comment la structure historique du colonialisme a affecté ces atténuations ? Cette thèse est bâtie sur une série de textes académiques, des journaux, et des rapports publiés par des associations touristiques et des associations Indigènes de tourisme. Ce texte sera approché d’un point de vue historique dont une théorie postcoloniale et d’adaptation à la gestion partagée. Les cas analysés de tourisme Indigène et tourisme de nature sont des cas importants car ils représentent le tourisme au Canada, illustrent les effets du colonialisme et soulignent la nécessité d’une réconciliation. Ce texte se termine avec un regard vers le futur et une avenue potentielle que le tourisme pourrait utiliser, en tirant profit des leçons de la pandémie Covid-19, pour devenir plus durable.
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Understanding Consumer Inflation Expectations during the COVID‐19 PandemicDetmers, Gunda‐Alexandra, Ho, Sui‐Jade, Karagedikli, Özer 20 March 2024 (has links)
We study how individuals' formation of inflation expectations are affected by the stringent containment and economic support measures put in place during the COVID‐19 pandemic. Using the New York Fed Survey of Consumer Expectations (SCE) and the Oxford COVID‐19 Government Response Tracker (OxCGRT), we find that policies aimed at containing the pandemic lead to an increase in individuals' inflation expectations and inflation uncertainty. We also find some heterogeneity in the impact across different demographic groups.
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[pt] SE VIRA: A PANDEMIA DA COVID-19 E A FAVELA DE RIO DAS PEDRAS, UM ESTUDO SOBRE FORMAS DE ORGANIZAÇÃO E RESISTÊNCIA POPULAR NO CONTEXTO PANDÊMICO / [en] TO GET BY: THE COVID-19 PANDEMIC AND THE FAVELA OF RIO DAS PEDRAS, A STUDY ABOUT ORGANIZATION FORMS AND POPULAR RESISTANCE IN THE PANDEMIC CONTEXTYANKA MARTINS PEREIRA 11 October 2023 (has links)
[pt] A presente dissertação se propõe a analisar as formas de organização e resistências utilizadas pelos moradores da favela de Rio das Pedras frente ao avanço da pandemia de COVID-19. O estudo possui caráter exploratório de natureza qualitativa, a partir da realização de pesquisa bibliográfica e de campo, que se desenvolveu com entrevistas semiestruturadas realizadas junto à lideranças comunitárias, representantes de comunicação comunitária e gestoras de equipamentos públicos. O referencial teórico-metodológico considera a intensificação das desigualdades sociais, raciais e de gênero na pandemia com efeitos no enfrentamento do fenômeno socio-sanitário no Brasil. A partir da perspectiva crítica, refletimos sobre questões pertinentes a concepção de direito à cidade, permeada pela contradição da efetivação das cidades capitalistas e consequentemente das favelas cariocas, com ênfase ao processo de construção e consolidação da favela de Rio das Pedras. Frente ao advento da pandemia da covid-19, a dissertação analisa seu aprofundamento no contexto brasileiro, destacando-se o impacto da pandemia em territórios favelados, que historicamente são marcadas pela insuficiência das intervenções estatais. A favela de Rio das Pedras, que assim como os demais territórios favelados, se viu impactada pelo vírus da COVID-19 e teve que se virar para fazer frente às ameaças não somente sanitárias, mas econômicas, políticas e estruturais. Os principais resultados do trabalho se voltam para a constatação que a pandemia da COVID-19 desvelou ao mundo desigualdades sociais que historicamente impactam a vida de populações mais vulneráveis, dente esses, os moradores de territórios favelados. Frente à insuficiência nas medidas de enfrentamento ao vírus conduzidas pelo poder público, lideranças e coletivos favelados se organizaram em defesa da sobrevivência da população. Nesse contexto, conclui-se a importância de se defender a efetivação de políticas públicas em territórios favelados em diálogo com as potencialidades presentes nesses territórios. / [en] This present dissertation propose to analyze the forms of organization and resistance used by residents of the favela Rio das Pedras against the advance of the COVID-19 pandemic. The study has an exploratory character of a qualitative nature, based on bibliographical and field research, which was developed with semi-structured interviews carried out with community leaders, representatives of community communication and managers of public facilities. The theoretical-methodological framework considers the intensification of social, racial and gender inequalities in the pandemic with effects on the confrontation of the socio-sanitary phenomenon in Brazil. From a critical perspective, we reflect on questions pertinent to the conception of the right to the city, permeated by the contradiction of the realization of capitalist cities and, consequently, of Rio de Janeiro s favelas, with emphasis on the process of construction and consolidation of the favela of Rio das Pedras. Faced with the advent of the covid-19 pandemic, the dissertation analyzes its deepening in the Brazilian context, highlighting the impact of the pandemic in favelas, which historically are marked by the insufficiency of state interventions. The favela of Rio das Pedras, which, like the other favelas, was impacted by the COVID-19 virus and had to to get by to face not only health threats, but also economic, political and structural threats. The main results of the work turn to the realization that the COVID-19 pandemic revealed to the world social inequalities that historically impacted the lives of the most vulnerable populations, among these, the residents of favelas. Faced with the insufficiency of measures taken by the government to combat the virus, favela leaders and collectives organized themselves in defense of the survival of the population. In this context, it is concluded that it is important to defend the implementation of public policies in favela territories in dialogue with the potentialities present in these territories.
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Earnings management : Covid-19 pandemins påverkan på svenska företags användning av earnings management / Earnings management : The impact of the covid-19 pandemic on Swedish companies use of earnings managementErlandsson, Pinky Li, Larsson, Rasmus, Mineur, Matilda January 2023 (has links)
Världen ställdes 2020 inför en helt oväntad pandemi som pågick fram till 2022. Under pandemins gång tillkom flertalet olika lagar, stöd och begränsningar för både personer och företag. Vissa av dessa åtgärder var så extrema att ingen hade kunnat förutse att något sådant skulle ske. Eftersom detta hände hastigt uppstod en politisk osäkerhet där ingen riktigt visste vad som skulle hända i framtiden. Tidigare forskning har visat på att hastiga och oförutsedda förändringar angående politik, ekonomi eller lagar leder till en politisk osäkerhet och att denna osäkerhet i sin tur leder till en påverkan på företags användning av earnings management. Mycket tidigare forskning har gjorts inom ämnet earnings management men det finns inte många studier på covid-19 pandemins påverkan. Den forskning som finns är gjord på företag som ligger i andra länder än Sverige och har visat på en påverkan. Syftet med den här studien är därmed att se om även svenska företag har ökat sin användning av earnings management under pandemiåren 2021-2022. Studien utgår från en kvantitativ metod, med en deduktiv ansats och är en studie baserad på paneldata för åren 2018-2019 och 2021-2022. För att undersöka om earnings management har förekommit används den modifierade Jonesmodellen för att beräkna de diskretionära periodiseringarna som svenska börsnoterade företagen gjort. Urvalet bestod av 160 bolag som är listade på Large-, Mid- och Small cap-listorna på Stockholmsbörsen. Resultatet visar på att det finns en signifikant ökning i användningen av earnings management efter pandemins utbrott jämfört med före pandemin började. Vidare visar regressionsanalysen att pandemin hade en påverkan på förändringen. Men påverkan var liten och det finns en möjlighet att en annan variabel är den kausala variabeln. Uppsatsens språk i resterande del är svenska. / In 2020 the world faced an unexpected pandemic that continued until 2022. During the course of the pandemic numerous laws, subsidies and restrictions, both for private individuals and companies were implemented. Some of these measures were so extreme that no one could have predicted them in advance. Because this happened suddenly, political uncertainty arose whereby no one knew what was going to happen in the future. Previous research has shown that sudden and unpredicted changes regarding politics, economics or laws lead to political uncertainty and this in turn affects companies´ use of earnings management. There has been plenty of studies regarding earnings management conducted in the past, but very few exist that regards the effect of the covid-19 pandemic. The research that does exist, is about companies in other countries than Sweden and there the pandemic has had an effect on the use of earnings management. The purpose of this essay is to study whether Swedish companies have increased their use of earnings management during the pandemic years 2021-2022 as well. This study is a quantitative study with a deductive approach based on panel data for the years 2018-2019 and 2021-2022. To examine whether earnings management has occurred, the modified Jones model is used to calculate the discretionary accruals for the public Swedish companies. The sample consists of 160 Large, Mid and Small-cap companies listed on the Stockholm Stock Exchange. The results show an increase in the use of earnings management after the start of the pandemic in comparison with the years before the pandemic. Furthermore, the regression analysis shows that the pandemic had an impact on this change. However, the impact was small and there is a possibility that some other variable was the causal variable. The rest of this thesis is written in Swedish.
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