Två av världens största normsättare för redovisningsstandarder, IASB och FASB, har samarbetat för att justera sina inbördes regelverk och skapa ett gemensamt internationellt regelverk. Detta gemensamma internationella regelverk skulle harmonisera internationell redovisning och bidra till ökad transparens. Ett av normsättarnas mer omfattande och komplexa samarbeten berör harmoniseringsprojektet för leasing som initierades 2006 och avbröts 2013. Syftet med denna studie var att analysera några av de krafter som formade detta harmoniseringsprojekt och öka förståelsen för varför det avbröts.

The US presidential election of 2016 between the republican Donald Trump and the democrat Hillary Clinton was special in the aspect of the fierce tone between the two candidates, largely by personal attacks and how the media to a large extent focused on this rather than political issues. Many evangelical leaders decided to endorse Trump, even though their earlier outspoken criticism toward Trumps previously controversial statements about women, immigrants and minorities. In six articles this case study examines how the authors from The New York Times and The Wall Street Journal frame the relationship between Trump and evangelical leaders during the 2016 US election. This is done by using a framing analysis and the categories: actors, characteristics, motives and goals which help me to answer a couple of analysis questions and latter put it into context of Snow and Benfords (1988) three tasks of framing. In this way I can answer the first research question: ”How is the relationship between Donald Trump and the evangelical leaders represented in the selected cases and how can this be understood by using Snow and Benfords (1988) three tasks of framing; diagnostic, prognostic and motivational framing?” The second research question “How can the framing of the relationship between Trump and the evangelical leaders be understood according to Hjarvards (2012) theory medialization of religion with a focus on media as language?” visualizes the attitudes and the shaping of frames contained in the articles. The study concludes that the three tasks of framing help assign causation, identify reasons, strategies and solutions to the phenomenon that is framed by the authors of the articles, but also how Trump and evangelicals are framed by the authors to rationalize the defined measures. The results show that the authors of the articles mainly focus on Trumps motives and goals to gain support of evangelical leaders vice versa the leaders which want to gain ground and influence the politics Trump is going to convey. This can be seen in both NYT and the WSJ articles through the framing of Trump and his fierce tone toward Clinton and her campaign. It is also recurrent that the authors of the article describe how Trump uses a language aimed at the Christian right and its leaders to promise them to pursue a value-conservative policy that favor them.

Thesis name: The pace of the game in the women's tennis singles at the US Open 2018. The purpose of thesis: The purpose of this thesis is finding the pace of the game in rally at the US Open 2018 in the women's tennis singles and comparing the pace of the game in rally after the first serve and after the second serve. Also we want to compare the pace of the opening and closing games, similarly we want to compare the pace of the game in rally in matches with the participation of the selected player. Method: The basic method, which has been used in this thesis, is the notational system analysis. The subject of this method was the indirect observing of video recordings 11 women's singles matches at the US Open 2018. The variables monitored were the replacement time and the number of beats in rally. There was a condition for the minimum number of strokes played in rally, which was four or more strokes between players. Based on the recorded data, the pace of the game was calculated by dividing the rally time and beats. Results: The average pace of the game is 1,48 ± 0,06 seconds. The average number of strokes in rally is 6,68 ± 0,9, the average rally time is 9,86 ± 1,35. The average pace of rally in the post-filing session was 0,11 seconds slower than the pace of rally in the second post. The...

The state of Arizona became the main corridor for unauthorised migration into the United States in the early 2000s. A security approach to the issue at the state and local levels of policymaking became increasingly marked later in that decade. This escalation challenged the longstanding settlement in the United States that immigration was an exclusively federal matter, but occurred during a time when, by traditional measures, the unauthorised entry problem was easing. Such a development raises important questions about why security is chosen as a policy approach, highlighting the need to understand the securitization of immigration as a matter of political rationality. This thesis uses recent immigration politics in Arizona as a case study in order to examine why policymakers treat an issue like immigration as a security issue, when other interpretations are available. This thesis provides a detailed historical narrative of the evolution of migration and border-security politics at these levels of government in Arizona from 2004, when a broad political consensus began to emerge that there was a security problem on the international border which the state had to act to address, to 2011, when the then-years-long trend of securitizing immigration at the state level was abruptly halted. Taking an interpretivist approach to understanding policymaking, this thesis employs semi-structured elite interviews with state and local-level policymakers in Arizona, and extensive analysis of media and government documents. This research contributes originally to knowledge in two main ways. First, it furthers the migration politics field by advancing its understanding of the securitization of migration, and particularly the phenomenon of parties across the political spectrum coming to support security approaches towards, and restriction of, immigration. This thesis thoroughly explains the occurrence of this phenomenon in a major case, identifying the elite political logics, strategies, and understandings that were instrumental in the decisions that composed this process. Second, this thesis contributes to a developing security-studies literature that conceptualises securitization not as an “exceptional” form of politics, but as driven by “normal” political considerations. This research identifies how competitive democratic political logics produced phenomena usually ascribed by securitization theory to exceptionalism, including the narrowed field of contestation around security issues, and the adoption of policies that would previously have been considered extreme. It also examines how, in this case, securitization was successfully contested democratically. In this way, this thesis contributes toward the development of a concept of “security politics.”

This study is concerned with how mothers, who have been referred to a children's centre for support with parenting, interpret their interactions with professionals including midwives, health visitors, social workers and family support workers. Previous studies have concentrated on unhelpful, "them and us" othering practices, this project aimed to consider mothers' interpretations of interactions, exploring verbal and non-verbal interactions as well as identifying what interactions with professionals that were helpful or not and why? To explore mothers' stories, I designed an arts based performance ethnographic methodology. Through the use of theme boards and stream of consciousness writing in a drama group context, text was collected over an eighteen month period from 16 mothers. Initial review, editing and distilling of text was carried out with participants, generating 18 scenes for a play performed together in front of a live audience. Text not used in the play was further analysed using narrative analysis and produced an overarching metaphor of a 'dance of compliance'. The dance explores images of mothers navigating steps of vulnerability, risk and compliance. Inhabiting the dance were many overlapping victimizing narratives exposing stories of parenting support presented as life enhancing in a context of scarcity. I found that the women kept dancing not because they were empowered but because the dance is obligatory, driven by the systematic production of unhelpful signs that come to constitute their reality. Theoretical perspective/s used in analysis highlight how children's centres could become a space for symbolic exchanges of support bringing into the light steps of fortitude and humanity. Recommendations for practice centre on the need for professionals to engage in empathic interactions whist always looking for opportunities for mothers to participate in the day to day activities of parenting support.

This dissertation examines student radicalism in Tennessee between Brown v. Board of Education of Topeka (1954) and the national backlash against the Kent State University shootings in Kent, Ohio in May 1970. As the first statewide study of student activism, and one of the few examinations of southern student activism, it broadens the understanding of New Left student radicalism from its traditionally defined hotbeds in the Northeast and the West Coast. It also argues for a consideration of student radicalism that incorporates white and black accounts, assessing issues surrounding civil rights, labour, the renegotiation of student roles on campus, and Vietnam on black and formerly all-white campuses. Three main arguments drive this dissertation. First, the notion of the New Left inhabiting only a brief moment in time, rising and falling in the 1960s—years of hope, days of rage, in Todd Gitlin’s influential telling—is problematic in the context of Tennessee. The location of Highlander Folk School in Tennessee created a strong connection to Old Left labour activism for the state’s New Left. Student movements both developed more slowly in Tennessee and fractured more slowly. My second argument is that forms of radicalism in Tennessee were distinctly southern. The region’s political order was more stifling than its counterpart in the North, and could easily turn more deadly. Students radicals in the South grasped this difference. Any left in the South had to address issues of race, but, in light of the danger, had to do so gingerly. Thirdly, race mattered a great deal to southern leftists, black and white, at first bringing them together and later driving them apart. Both black and white students viewed attempts to establish personal autonomy within campus and community organising as centrally important to their activities. Black and white students understood personal autonomy in a broad sense, conceptualised of as ‘student power’: it covered immediate concerns over universities’ assumption of parental power over students, as well as apparent infringements of civil rights and civil liberties. This dissertation reconstructs this pursuit of student power, both within campuses and beyond, and details the growing rift between black and white student interests.

This paper explores the relationship between household income inequality and macroeconomic uncertainty in the United States. Using a novel large-scale macroeconometric model, we shed light on regional disparities of inequality responses to a national uncertainty shock. The results suggest that income inequality decreases in most states, with a pronounced degree of heterogeneity in terms of the dynamic responses. By contrast, some few states, mostly located in the Midwest, display increasing levels of income inequality over time. Forecast error variance and historical decompositions highlight the importance of uncertainty shocks in explaining income inequality in most regions considered. Finally, we explain differences in the responses of income inequality by means of a simple regression analysis. These regressions reveal that the income composition as well as labor market fundamentals determine the directional pattern of the dynamic responses. / Series: Working Papers in Regional Science

This thesis traces the contours of the Black-White color line in modern America by illuminating how Whites' racialized political behavior varies across local geographic contexts. In a critical reinterpretation of the racial threat hypothesis, I argue that local geography conditions the relationship between Whites' racial orientations and their preferences on policies related to race - but not because Whites are passively threatened in proximity to a Black population. Rather, Whites are active, subjective perceivers of their surroundings who have an interest in maintaining their racial privilege. This conceptual shift not only challenges the assumed neutrality of Whites' vision; it also enables me to identify the range of contextual indicators that Whites might construe as threatening, and the range of White attitudes that are activated as a result. My empirical evidence comes from three case studies. The first two use geocoded survey data to analyze White opinion on welfare spending in 2000, and on affirmative action between 2006 and 2010. The third study draws on in-depth interviews conducted in 2016, exploring an issue related to school desegregation in Louisiana. Each study affirms the core findings of the thesis: Whites' policy preferences are polarized according to racial orientations in settings where race is salient; and a shared White perspective is evident even across polarized attitudes. My findings offer hope, showing that a sign of threat to some Whites may activate racially tolerant behavior in others; as well as reason to restrain our optimism, challenging the assumption that affluent Blacks, unlike the 'undeserving' Black poor, will not be perceived as threatening by Whites. Ultimately, only by recognizing the color line's responsiveness to local geography - and its resilience even as White attitudes liberalize and Black class positions improve - can we understand the line's persistence or the possibility of one day dismantling it.

Práca je sondou do amerického zákona z roku 2002, implementovaného v roku 2004 do akciových spoločností - tzv. Sarbanes-Oxley Act. V krátkosti vysvetľuje históriu bankrotov veľkých firiem po roku 2001, zaoberá sa vplyvom na účtovnícke, audítorské a finančné profesie, geografickým dosahom tejto americkej úpravy, ktorá sa týka prakticky celého sveta. Prevádza obsahom zákona, skúma náklady a prínosy. Najmä sa práca dotýka sekcie 404 o interných kontrolách nad finančným reportovaním a ich testovania, overenia ich správnosti a funkčnosti.

This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sections 1 and 2 provide a basic overview of derivative instruments'categorisation, mechanics, valuation and uses. Section 3 studies the principles that ensure the provision of useful financial information, with specific focus on financial instruments. Sections 4, 5 and 6 trace the development of US and international accounting standards pertaining to derivatives and financial instruments in general. The focus of the thesis lies with their measurement, recognition and disclosure.