The aim of this thesis is to investigate and analyze practices in multilingual mathematics classrooms in compulsory school in Sweden. By using ethnographic methods, mainly participant observation, data were collected in a number of multilingual mathematics classrooms in suburban areas of a major city. The data include field notes, interviews and informal conversations with students, teachers and school administrators. The analysis is based on a coordination of Foucault’s discourse theory and Skovsmose’s critical mathematics education. The socio-political viewpoint defines power as relational and as having an effect on school mathematics practices. Discourse, agency, foreground and identity are used as analytic tools. In five articles, the thesis investigates how the various discourses affect multilingual students’ agency, foreground and identity formation as engaged mathematics learners. The effects of students’ and teachers’ agency on discourse switching in multilingual mathematics classrooms are also investigated. The findings indicate that bilingual communication in the mathematics classroom enhances students’ identity formation as engaged mathematics learners. Language- and content-based instruction seems to do the same, though monolingual instruction may jeopardize students’ identities as bilinguals while the discourse may normalize Swedish and Swedishness exclusively. Focus on linguistic dimensions in mathematics build up a communicative reform-oriented school mathematics discourse. The competing and intersecting discourses available in the multilingual mathematics classroom affect students’ agency, foreground and identity formation as engaged mathematics learners. For example, a reform-oriented school mathematics discourse intersecting with a social-relational discourse affects students’ active agency allowing power relations to be negotiated. A principal conclusion is that the success or failure of multilingual students in multilingual mathematics classrooms cannot be explained in terms of language and cultural factors alone, but only in relation discourse, and to social and political conditions in society at large. / At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 3: Accepted. Paper 4: Manuscript. Paper 5: Manuscript.

This essay uses the concept of performativity to illustrate how identity change and the possibility to shape one’s identity, agency, are treated in Michael Ondaatje’s The English Patient. Originally a theory introduced by queer theorist Judith Butler, performativity explains how a sense of identity stems not from innate qualities but from behaviour, or stylized acts, that is regulated by the norms of society. These acts are not the effect but the cause of a sense of identity. Butler argues that since identity is shaped through interplay between the individual and society, it can be actively re-shaped, and that there thus is a possibility for the individual to achieve agency. As other theorists have pointed out, there are great difficulties and dangers in trying to subvert one’s identity in undesired directions. Some writers even question the suggestion that active identity change is at all possible. These theoretical ideas are fruitfully illuminating when reading The English Patient, where identities are shaped and re-shaped through performative patterns. By looking at the main characters of the novel, it becomes clear that while identity change is possible, most characters are not in control of these changes. Only characters that try to re-shape uncontroversial aspects of identity manage to achieve agency. This paper shows that not only does the text point to the dangers of trying to subvert controversial aspects of one’s identity. It also points to the difficulties of disentangling oneself from the societal mechanisms that one tries to oppose, and hence to the multilayered difficulties of achieving agency. While identities in The English Patient are not fixed but change, identity change only rarely entails agency.

Intresset för att redovisa hållbarhetsinformation har ökat kraftigt sedan 1990-talet. Denna redovisning fick till att börja med följa med som en bilaga till den årliga finansiella redovisningen. När det sedan blev allt vanligare med denna sorts redovisning, och redogörelserna dessutom tenderade att öka i omfattning, började man separera det som man idag kallar för hållbarhetsredovisning från den finansiella redovisningen. Trots att det fortfarande är en relativt liten andel företag som upprättar hållbarhetsredovisningar runt om i världen, så har det blivit en vanlig standard bland många stora internationella företag. Granskning av hållbarhetsredovisning är ett relativt nytt fenomen och det är endast en handfull svenska företag som låter granska sina hållbarhetsredovisningar. Då de riktlinjer som finns för revisorer är relativt kortfattade och eftersom informationen i hållbarhetsredovisningar till stor del är mjuk, rikhaltig och framtidsinriktad till sin karaktär så är den förhållandevis svår att granska och bedöma. Syftet med arbetet är därför att skapa förståelse för hur tillvägagångssättet vid granskningar av hållbarhetsredovisningar kan se ut och vilka professionella bedömningar som kan behöva göras. Vi har använt oss av en kvalitativ metod där vi intervjuat fem personer från de fyra största internationella revisionsbyråerna som ingår i ”The Big Four”. Vi har sedan analyserat svaren från intervjuerna med hjälp av litteraturen om riktlinjer kontra bedömningar och gjort jämförelser med finansiell revision. Vår slutsats av arbetet är att granskningen av hållbarhetsredovisningar är ganska lik finansiell revision i flera avseenden både när det gäller vilka bedömningar som revisorn kan behöva göra och när det gäller tillvägagångssättet vid granskningen. Revisorn granskar mer hård information, dels för att denna är lättare att mäta, dokumentera och kontrollera än mjuk information, men också för att man på så sätt kan uppnå en mer tillförlitlig granskning då revisorn kan erhålla mer konkreta revisionsbevis. Det förefaller som om den etablerade revisionsmetoden och inriktningen för finansiell revision överförs till andra områden, både till granskning av eventuell ekonomisk brottslighet och till granskning av hållbarhetsredovisning.

The Swedish code of corporate governance (the Code) was introduced 1 July 2005 aiming to raise the quality of corporate governance. This thesis investigates how the Code has affected internal audit. The purpose of this study is dual and aims to 1). Describe the internal audit, in companies on the A-list and O-list, and how it has and is believed to be affected by the Code. 2). Explain why the internal audit function varies between companies. The first purpose has been carried out by using an inductive approach. The data has been gathered through qualitative interviews with companies, on the A and O-list, audit firms and the Institute of Internal Auditors. In order to fulfil the second purpose a deductive approach has been used. Quantitative data has been gathered from annual reports as well as homepages. The material has together with agency theory been used in order to analyse why the internal audit differs between firms. The result of the qualitative interviews shows that the perceptions of internal audit differ. This can to a certain extent be explained by that there today are no accepted standards for internal audit. Neither does the Code explain what an internal audit function should involve. Overall, all respondents agree that the Code is nothing new nor revolu-tionary since the majority of the companies regard the regulations to be a matter of course. However, the demand of documentation and information has increased. The respondents also states that the acceptance and importance of internal audit has been raised further. All respondents believe that the role of internal audit will develop further. It is expected to become more consultative wherefore the internal auditor’s competence must be improved. Furthermore, the opinion is that COSO will be the framework that companies will apply. The differences in internal audit practice have in this thesis also been analysed and explained by applying the agency model. The analysis has resulted in two proposals: Proposal 1: The ownership structure affects the agency relationship which in turn leads to differences in the internal audit. Proposal 2: Companies operating in complex business environments are more likely to have an internal audit function than entities in less complex businesses. Therefore, the existence of internal audit varies across business sectors.

Postmodernism and neo-liberalism is often thought of as two opposite conceptions of the reality and the world. This thesis takes on a critical view of this assertion and the main purpose was to perform a correlation between postmodernism and neo-liberalism. With different theoretical assumptions about constructions of thoughts, agency and structure and the welfare-state a theoretical framework was created. According to this framework the two isms were correlated to each other and the welfare-state to see if there where similarities or dissimilarities between the isms. The assumptions of this thesis are that there are correlations between postmodernism and neo-liberalism in the constructions of thoughts, namely similar view on epistemology. The two isms also show similarity between each other towards the foundations upon which the modern welfare-state rests. This is mainly manifested in their common view of the institutions of the welfare-state, which the isms both finds problematic. This results in a mutual problematic view on positive freedom, the foundation of legitimacy, the means and economic democracy as they are manifested in a given welfare-state. However, the motive for criticism rests mostly on different justifications for the two isms. Anyhow, their views share doubts about the legitimacy of the welfare-state in common. This even though postmodernism is partly a result of the welfare-politics. This thesis also shows why postmodernism and neo-liberalism at least in a theoretical perspective can not continue to develop side by side.

The results and the analysis of this essay are based on an empirical study of women groups in Babati District in Tanzania from 2005. The study has shown that the reason for women in Babati to organize themselves is to overcome traditional and structural obstacles that restrict women’s economical integration. Through the creation of social networks and a common source of income within the group, women are trying to strengthen their position within the household and in society. The significance of empowerment on an individual level is the sense of abilities in everyday life and the feeling of increased options. Social mobilization means that individuals come together and with united strengths and according to a common interest are trying to fulfil articulated goals. Local women groups in Babati and the social mobilization they constitute are seeking, through their agency to influence their social and economical situation. It can also mean challenging the structural conditions and increase women’s capacity of action. This kind of agency at a group level is extremely important for the capability of articulating own goals and creating prosperity, to feel in charge of one’s life conditions. Aim: The aim for this study is, by using an empowerment approach to examine how women groups in Babati District in Tanzania organize themselves and how the members through their agency are influencing the social conditions and economical possibilities for women in the area. What are the effects of social mobilization in Babati for the individual woman? How can women’s agency contribute to structural changes and help women to overcome traditional obstacles?

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting. Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts. Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank.

This study is about a Middle Mississippian (A.D. 1150-1350) burial mound site known as Oak Level Mound. Located in the back swamps of Bryan County, Georgia 2.4 km south of the Ogeechee River, the site is situated amongst Live Oak hammocks and Palmettoes. The earthen architecture and material remains found at Oak Level Mound during the fall of 2012 and winter 2013 tell a tale of ancient people whose subsistence included oysters, snail, and nuts. Their daily practices are expressed in burial mounds and utilitarian and/or status goods, such as plain, cord-marked, and complicated-stamped pottery. This study, then, seeks to understand those daily practices taking place at Oak Level Mound between A.D. 1150 and A.D 1350, both locally and regionally.

The aim of this study is to test the audit fee determinants for companies listed on Nasdaq OMX Stockholm Stock Exchange and to examine whether the audit fee determinants diverge for ownership structures. By testing the audit fee determinants in a Swedish setting the study contributes to the research body in two ways; by testing a previously sparsely researched setting and examining the monitoring need for different ownership structures. The results indicate that audit fees are explained to a large extent by accounting complexities, business complexities and assurance.  The results also suggest that ownership structure does not have a large effect on the monitoring need.  Altogether the results provide further evidence on audit fee determinants whilst adding initial insight into the area of audit fee determinants for ownership structures.

This thesis seeks to explain social participation in pre-schools for children with and without Down’s syndrome. The explanation is achieved by use of an explanatory model of social participation, designed on the basis of critical realism, which has been used in an empirical study of how social participation emerges in practice. Mechanisms have been abstracted. It is assumed that recognition mechanism produces social participation and reification mechanism social exclusion. The results show that the agency of the personnel affects the possibilities for the recognition mechanism to produce social participation. Within the agency of the personnel, the internal relationship between the child perspective, i.e. how children's place in society is understood, and the relationship to the child's perspective, i.e. how children's participation is regarded, either prevents or makes possible activation of the mechanism. The child perspective has, through the empirical study, been seen to take two different forms: either that children are similar, with similar needs, or that they are different, with different needs. If children are defined as similar, the structures will accommodate all children, enabling them to be socially involved in the same activities. If children are defined as different, different structures are created for different groups of children. Groups are segregated from each other, preventing the children from being socially involved in joint activities. The relationship to the child's perspective has emerged in relation to the roles of the child as an agent, as a collective subject, and as an individual subject. The role definition affects the degree of constraint imposed on the possibilities for action that are offered, and thus affects the opportunity costs and degrees of freedom of the children. These determine the activation of recognition mechanism and social participation in the situation.